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Impacts of Adoption Strategies for International Financial Reporting Standards on Supply Chain Control, Fraud, and Accounting Quality: Global Insights Suriyanti, Suriyanti; Sayuthi, Dwi Putri Ramadhani; Putri, Puji Sabriani
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14552

Abstract

The empirical literature delves into how different approaches to implementing International Financial Reporting Standards (IFRS) impact both Supply Chain Control and accounting quality. While some research focuses on the effects of IFRS modifications on accounting quality, limited attention has been given to the broader implications of IFRS enforcement strategies. This study fills that gap by examining the influence of various IFRS adoption strategies on accounting quality and exploring the role of Fraud control as a mediator in this relationship. Using a two-step system GMM estimator and data from 35 countries spanning 2019 to 2023, the research reveals significant correlations between different IFRS adoption strategies and accounting quality. Specifically, both enforcement and modification strategies show positive associations with accounting quality, particularly in terms of timely loss recognition. Moreover, the study demonstrates that Fraud control acts as a mediator between IFRS adoption strategies and accounting quality. This suggests that the effectiveness of IFRS implementation and modification strategies in enhancing accounting quality is contingent upon the level of Fraud control. Notably, improvements in accounting quality are more pronounced when Fraud is effectively managed alongside IFRS implementation efforts. Overall, these findings underscore the importance of considering diverse IFRS adoption strategies and the role of Fraud control in enhancing accounting quality. By shedding light on these dynamics, the study contributes valuable insights to stakeholders and advances the understanding of accounting quality within the context of IFRS adoption.
Implementasi Teknologi dalam Manajemen Pemasaran Pendidikan: Tantangan dan Peluang Yandra, Rezali; Mahfudnurnajamuddin, Mahfudnurnajamuddin; Suriyanti, Suriyanti
Journal of Education Research Vol. 5 No. 2 (2024)
Publisher : Perkumpulan Pengelola Jurnal PAUD Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/jer.v5i2.1071

Abstract

Dengan semakin berkembangnya teknologi digital, sektor pendidikan menghadapi transformasi signifikan dalam berbagai aspek, termasuk manajemen pemasaran. Perubahan ini mendorong institusi pendidikan untuk mengadopsi teknologi guna meningkatkan efektivitas pemasaran dan mencapai audiens yang lebih luas. Tujuan dari penelitian ini yaitu mengkaji implementasi teknologi dalam manajemen pemasaran pendidikan serta tantangan dan peluang yang terkait. Dengan menggunakan metode studi literatur, penelitian ini menganalisis berbagai sumber informasi yang relevan dengan topik tersebut. Hasil penelitian menunjukkan bahwa teknologi memainkan peran krusial dalam transformasi pemasaran pendidikan, memungkinkan institusi pendidikan untuk mencapai audiens yang lebih luas dan memperkuat hubungan dengan calon siswa. Namun, tantangan seperti kesenjangan digital, kurangnya keterampilan teknologi di kalangan staf pendidikan, dan masalah keamanan data juga perlu diatasi. Meskipun demikian, terdapat peluang besar untuk inovasi dalam pemasaran pendidikan melalui teknologi, dengan penggunaan analisis data dan kecerdasan buatan untuk personalisasi yang lebih baik. Implikasi dari penelitian ini adalah perlunya investasi dalam infrastruktur TIK, pelatihan keterampilan teknologi, dan perhatian yang lebih besar terhadap keamanan data
HUBUNGAN PEKERJAAN DAN PENGETAHUAN IBU YANG MENGGUNAKAN PUMPING DENGAN KEBERHASILAN ASI EKSKLUSIF DI PUSKESMAS ULEE KARENG KOTA BANDA ACEH TAHUN 2023 Ula, Zahratul; Mauliati, Desria; Saudah, Saudah; Susanti, Dewina; Ulfah, Ulfah; Wuskiya, Urwatun; Suriyanti, Suriyanti
JURNAL ILMIAH DHDT - KEBIDANAN Vol 6 No 1 (2023): JURNAL PENELITIAN KEBIDANAN & KESPRO
Publisher : Fakultas Kebidanan Institut Kesehatan Deli Husada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36656/jpk2r.v6i1.1503

Abstract

Around 44% of infants aged 0-6 months worldwide were exclusively breastfed during the 2015-2020 period out of the 50% exclusive breastfeeding target according to WHO. The low level of exclusive breastfeeding will impact the quality and livability of the next generation. Globally in 2019, 144 million toddlers are estimated to be stunted, 47 million are estimated to be underweight and 38.3 million are overweight or obese. Research Objective to determine the relationship between work and knowledge of mothers who use pumping with the success of exclusive breastfeeding at the Ulee Kareng Health Center, Banda Aceh City. Research Methods The technique used in sampling is Non Probability sampling technique with incidental sampling type with a total sample of 72 people. The research instrument was a questionnaire. Data analysis using univariate and bivariate analysis with the SPSS statistical program. The results of statistical tests with the Chi-Square test showed a p-value of 0.071> 0.05, so there was no relationship between the work of mothers who used pumping with the success of exclusive breastfeeding at the Ulee Kareng Health Center, Banda Aceh City in 2023. The statistical test results with the Chi-Square test showed a p-value of 0.001 <0.05, so there was a relationship between the knowledge of mothers who used pumping with the success of exclusive breastfeeding at the Ulee Kareng Health Center, Banda Aceh City in 2023. Conclusion There is no relationship between the work of mothers who use pumping with the success of exclusive breastfeeding at the Ulee Kareng Health Center, Banda Aceh City in 2023. There is a relationship between the knowledge of mothers who use pumping with the success of exclusive breastfeeding at the Ulee Kareng Health Center, Banda Aceh City in 2023.
Pengaruh Organisasi, Srategi Dan Kepuasan Kerja Terhadap Semangat Kerja Karyawan Suriyanti, Suriyanti
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Organisasi merupakan suatu pandangan yang memuaskan dan memberikan motivasi positif berkaitan dengan hasil pekerjaannya, yang ditandai dengan tingginya semangat dan persahabatan yang kuat terhadap pekerjaan seseorang. Pegawai yang mempunyai tempat kerja yang tinggi akan mampu mengerahkan seluruh kemampuannya demi kemajuan dan keberlangsungan perusahaan. Rumusan masalah dalam penelitian ini adalah untuk mengetahui pengaruh Pemberdayaan Organisasi, Srategi dan Kepuasan Kerja Terhadap Semangat Kerja Karyawan. Data penelitian diambil dengan menggunakan teknik observasi dan kuesioner dengan menggunakan media Google Form, dengan sampel sebanyak 30 karyawan staff up. Teknik analisis data yang digunakan adalah analisis regresi linier berganda untuk membuktikan hipotesis penelitian. Data yang telah memenuhi uji validitas, reliabilitas dan asumsi klasik selanjutnya diolah untuk memperoleh persamaan regresi. Berdasarkan hasil penelitian dapat disimpulkan bahwa terdapat pengaruh positif dan signifikan variabel Organisasi, Strategi dan Kepuasan Kerja terhadap Semangat Kerja pada karyawan.
DAMPAK FINANCIAL TECHNOLOGY DAN STRATEGI MANAJEMEN OPERASI PADA CV SINAR SETUJU KOTA PALOPO Bustami, Taufik; Budiandriani, Budiandriani; Suriyanti, Suriyanti
Balance Vocation Accounting Journal Vol 8, No 1 (2024): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i1.11736

Abstract

Operations management is a series of activities that convert input into output, both goods and services, through a process of planning, organizing, directing and supervising activities. Operations managers are responsible for managing the parts of a business or organization that produce goods or services. The research results showed that the impact of financial technology and CV Sinar Sejuju's operational management strategy is to maintain the quality of goods and provide the best service for consumers as well as providing digital payments or Qris or similar. The design of the product to be produced is seen from its ease of management and ability to attract consumers and must be in accordance with the owner's decision. Strategic location. Layout that can make work easier. Human resources who have qualified skills. Carrying out promotional activities to be known by many groups. Implementation of liquidity management to avoid shortages of goods. The maintenance carried out has been carried out optimally starting from the warehouse, production equipment and raw materials.
PEMANFAATAN BAKTERI PROBIOTIK DARI SALURAN PENCERNAAN AYAM KAMPUNG PADA PEMBUATAN PUPUK ORGANIK CAIR Saida, Saida; Suriyanti, Suriyanti; Ramli, Muhammad
AGROTEK: Jurnal Ilmiah Ilmu Pertanian Vol 8, No 1 (2024): Maret
Publisher : Percetakan Umi Toaha Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/agrotek.v8i1.474

Abstract

Probiotic bacteria are often used as liquid organic fertilizer supplements. Probiotic bacteria can degrade organic compounds. This research aims to determine the benefits of probiotic bacteria isolated from the digestive tract of free-range chickens in making liquid organic fertilizer and analyzing the nutrients contained in liquid organic fertilizer. Making liquid organic fertilizer by treating types of bacteria from the chicken's digestive tract includes: Bacterial Isolate from Cache 2, Bacterial Isolate from Intestine 3, Bacterial Isolate from Provent 2, Bacterial Isolate from Provent 3, and Bacteria from Provent 4. 500 of each are made. ml and repeated three times. Incubate for three weeks and observe the changes that occur. Observation parameters include changes in color, aroma, and bubbles. Meanwhile, the nutrient analysis of liquid organic fertilizer includes total N, available P, available K, organic C, C/N ratio, and pH. The results of the research show that isolates of probiotic bacteria from the digestive tract of free-range chickens can be used as organic material-degrading microbes in the process of making liquid organic fertilizer. Results of analysis of N, P, K, C-organic, and pH nutrient levels in liquid organic fertilizer treated with probiotic bacterial isolates from the digestive tract of free-range chickens, namely, nitrogen levels in treated bacterial isolates from provent 2 were 0.24%, phosphorus in the treatment of prebiotic bacterial isolates from provent 3, namely 3.80 ppm, Potassium in the treatment of prebiotic bacterial isolates from provent 3, namely 9.99 ppm, C-Organic in the treatment of prebiotic bacterial isolates from the intestine was 4.81% and pH in the treatment of bacterial isolates prebiotics from provent 2 was 3.56.
RUMAH COCOPEAT GOWA : INOVASI SOSIAL PENGEMBANGAN AGRISOCIOPRENEURSHIP MELALUI PEMANFAATAN SABUT KELAPA BERBASIS CLEANER PRODUCTION PADA KARANG TARUNA DI TOMBOLO Aristy, Dian; Arya Putra, Muhammad Dani; Mansyur, St. Hajrah; Suriyanti, Suriyanti; Nontji, Maimuna
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 30, No 1 (2024): JANUARI-MARET
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v30i1.55679

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) bertujuan mengurangi penumpukan limbah sabut kelapa dengan mengolahnya menjadi media tanam cocopeat serta mengaktifkan kembali Karang Taruna melalui pemberdayaan berbasis agrisociopreneurship dengan berbagai kegiatan seperti Connect and Empower, Skill Boost Camp, Guiding Journey, dan Impactful Echo dalam mengelola limbah sabut kelapa menjadi cocopeat yang mempunyai nilai jual. Kegiatan dilaksanakan selama empat bulan dengan empat tahap utama meliputi persiapan, pelaksanaan, dan evaluasi. Hasil yang dicapai setelah kegiatan Pengabdian kepada Masyarakat yaitu Karang Taruna MataAllo yang awalnya tidak aktif menjadi aktif kembali dengan adanya program Rumah Cocopeat Gowa, limbah sabut kelapa yang dihasilkan oleh pedagang es kelapa berkurang dari 3,08 ton menjadi 1,88 ton per minggu, Karang Taruna memiliki sumber pendapatan untuk operasional Karang Taruna, Pengetahuan pengolahan sabut kelapa menjadi cocopeat meningkat dari 0% menjadi 95%, pengetahuan proses packaging dan pelabelan meningkat dari 42% menjadi 90%, pengetahuan pemasaran produk di sosial media dan market place online meningkat dari 8% menjadi 95%, pengetahuan pembukuan keuangan meningkat dari 49% menjadi 92%. Pemberdayaan berbasis Agrisociopreneurship pemanfaatan limbah sabut kelapa pada Karang Taruna di Tombolo menjadi solusi yang relevan dan efektif untuk dapat menyelesaikan permasalahan yang dialami oleh Karang Taruna tersebut. 
The Students’ Problems in Writing Descriptive Text at Seventh Grade Students of Smp Negeri 3 Samarinda Suriyanti, Suriyanti; Toba, Rostanti; Komariah, Anis
Borneo Journal of Language and Education Vol 2 No 1 (2022): Borneo Journal of Language and Education, Vol.2 (No.1), April 2022
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, Universitas Islam Negeru Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/benjole.v2i1.5898

Abstract

Writing skill is one of the abilities that students must be mastered. By writing, students can express ideas, opinions, and feelings. Based on the junior high school curriculum, several basic competencies students must achieve in writing English texts. The competencies to help students develop their skills and produce simple, functional written texts. Descriptive text is a basic competency that is difficult for students to learn. This is because students need help to pour writing ideas into a text. This research aimed to find out the problems of students in writing descriptive texts faced by seventh-grade students of SMP Negeri 3 Samarinda. This research uses descriptive qualitative methods. The researcher only took 2 classes out of a total of 9 classes, namely 7A and 7E, with a total of 69 students as subjects. The researcher used several instruments to collect the data: writing tests, questionnaires, and teacher interviews. The results of this research indicate that students need help writing descriptive texts in content, organization, grammar, vocabulary, and mechanics. However, from the results obtained, students’ most significant problem in writing is a mechanical, organization, and vocabulary. From the results of the writing test, the average score of students was 47%, with scores of contents (141), organization (126), grammar (131), vocabulary (130), and mechanics (122). The questionnaire result showed that students who support this problem experience difficulties in mechanics, organization, and vocabulary, with a total score of 54.8%.
Strategi Pemasaran Efektif untuk Meningkatkan Penjualan UMKM Bakery di Era Digital Ghaida, Kayzafazya Ratu; Wijayanti, Fahdia Feliana; Melati, Ria Juni; Ayu, Farina; Suriyanti, Suriyanti
Jurnal Pengabdian Sosial Vol. 1 No. 8 (2024): Juni
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/7kns5x98

Abstract

Industri bakery di Indonesia mengalami pertumbuhan pesat, didorong oleh permintaan konsumen akan produk bakery yang berkualitas dan praktis. UMKM bakery memainkan peran penting dalam industri ini. Namun, di era digital, UMKM bakery dihadapkan pada persaingan yang ketat dan perlu beradaptasi dengan strategi pemasaran yang efektif. Kegiatan pengabdian masyarakat ini menggunakan metode yang dilakukan dalam tiga tahap yaitu, Tahap Persiapan yang dilakukan dengan survei ke lokasi tempat UMKM dan mengidentifikasi kebutuhan yang diperlukan. Tahap pelaksanaan merupakan tahap inti dalam pengabdian masyarakat ini, ada beberapa tahap yang dilakukan seperti, sosialisasi, pelatihan, dan pendampingan untuk memperdalam pemahaman tentang optimalisasi kinerja dan mengembangkan keterampilan kepemimpinan kewirausahaan karyawan. Tahap terakhir adalah evaluasi melalui monitoring dan evaluasi terhadap pelaksanaan kegiatan. Hasil kegiatan ini melalui pelatihan yang diberikan karyawan dapat mempelajari pembuatan produk yang sehat dan higienis, perencanaan usaha, manajemen produksi, dan pemasaran yang memanfaatkan teknologi informasi