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All Journal Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Minda Journal of Innovation Research and Knowledge Basic and Applied Accounting Research Journal International Journal of Community Engagement and Development
Ranti Utami
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Pengembangan Media Modul Pembelajaran Tematik Tema “Cuaca” Subtema “Perubahan Cuaca” Untuk Siswa Kelas III Sekolah Dasar Fadli Surahman; Ranti Utami; Tisrin Maulina Dewi
JURNAL MINDA Vol 1 No 2 (2020): Minda Karimun
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

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Abstract

Masalah dalam penelitian ini yaitu siswa dalam proses pembelajaran masih bergantung pada guru sehingga dalam proses pembelajaran kurang optimal dan proses pembelajaran kurang optimal dan proses pembelajaran cenderung hanya menggunakan buku paket serta buku yang terdapat di perpustakaan. Jenis penelitian modul tematik cuaca subtema perubahan cuaca ini mengacu pada Research and development (R&D). Menurut Brog and Gall terdapat sepuluh langkah-langkah penelitian pengembangan akan tetapi penulis hanya sampai uji coba lapangan tidak sampai pada tahap diseminasi dan implementasi dikarenakan keterbatasan peneliti.Subyek uji coba adalah siswa kelas IV SD Negeri 003 Tebing, yang terdiri dari uji coba lapangan awal 3 siswa, uji coba lapangan terbatas 9 orang dan uji coba pelaksanaan lapangan 24 siswa. Teknik dan pengumpulan data menggunakan wawancara, observasi, dan angket. Data analisi menggunakan metode deskriptif kuantitatif dan deskriptif kuantitatif. Berdasarkan penilaian kelayakan oleh ahli materi, dinyatakan “sangat Baik” dengan skor rata-rata 4,4. Hasil Validasi oleh ahli desain dinyatakan “sangat baik” dengan skor rata-rata 4,67. Hasil Respon guru dinyataka “Layak” dengan skor rata-rata 0,86. Hasil respon siswa uji coba lapangan awal dinyatakan “layak” dengan skor rata-rata 0,92 . Hasil respon siswa uji coba kelompok kecil dinyatakan “layak” dengan skor rata-rata 0,95. Hasil respon siswa uji coba pelaksanaan lapangan dinyatakan “layak” dengan skor rata-rata 0,99. Kata Kunci : Pengembangan Modul, Tematik, Cuaca, Sekolah Dasar
The Influence of Cash Ratio, Net Profit Margin, and Company Size on Dividend Policy Dea Anggraini; Ranti Utami; Afriyadi; Novica Indriaty; Tommy Munaf
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.14

Abstract

The purpose of this study was to determine the effect of cash ratio, net profit margin and company size on dividend policy in consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2018-2022. The research method used in this research is quantitative. The population in this study were 58 main board consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sampling technique used in this study was purposive sampling. So that the sample obtained was 21 consumer non-cyclicals companies listed on the IDX for the 2018-2022 period. The results showed that partially cash ratio and net profit margin had no effect on dividend policy. Meanwhile, company size partially has a significant effect on dividend policy. It can be concluded that cash ratio, net profit margin and company size have an effect on dividend policy. And the Adjusted R-Squared value is 0.736174, which means that the dividend policy is influenced by the Cash Ratio, Net Profit Margin and Company Size by 73.62% and 26.38% is influenced by other variables not examined in this study.
PERLAKUAN AKUNTANSI PRODUK RUSAK DAN PRODUK CACAT PADA CHITCHATHOMEMADE Marlinda, Charly; Ranti Utami; Michelle, Michelle; Raja Yulianita Sarazwati
Journal of Innovation Research and Knowledge Vol. 3 No. 8: Januari 2024
Publisher : Bajang Institute

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah perlakuan akuntansi produk rusak dan produk cacat terhadap pada Chitchathomemade sudah tepat sesuai teori akuntansi. Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Objek penelitian ini adalah usaha Chitchathomemade yang memproduksi nasi kotak di di Kijang Kota bertempatan di Gang Semar 2, Kampung Sidodadi Selatan. Teknik analisis data pada penelitian ini menggunakan metode deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa perusahaan biaya produk cacat sebagai tambahan biaya overhead pabrik yang perlakuan akuntansinya sudah sesuai dengan teori akuntansi dan produk rusak yang tidak dilakukan pencatatan sama sekali oleh bagian keuangan perusahaan tersebut. Dengan demikian terjadi harga pokok produksi meningkat dan laba bersih yang seharusnya berkurang. Penelitian ini memiliki beberapa keterbatasan, diharapkan peneliti selanjutnya dapat meneliti dengan objek penelitian yang berbeda, memperluas waktu pengamatan dan memperbanyak data selama penelitian.
FINANCIAL ANALYSIS OF PT PELAYARAN NASIONAL SRIANDALAS INDAH MURNI: COMMON SIZE & PROFITABILITY RATIOS Alamsyahbana, Muhammad Isa; Wiwin Vartina; Ranti Utami; Sri Kurnia; Juliani Sari Siregar
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 1 (2024)
Publisher : Universitas La Tansa Mashiro

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Abstract

This study analyzes the financial performance of PT Pelayaran Nasional Sriandalas Indah Murni-Kota Tanjungpinang using the common size method and financial ratios. Data was collected through documentation and literature study. The common size analysis results show an increase in capital and a decrease in debt for 2019-2020 and 2020-2021. The income statement for 2019-2020 indicates improved performance with reduced costs and increased profits, whereas 2020-2021 shows a decline in performance due to increased costs and decreased profits. Financial ratio analysis for 2019-2021 reveals a significant amount of unproductive working capital in cash and receivables, resulting in suboptimal asset funding. The high equity guarantee comes from long-term liabilities. In conclusion, financial performance improved in the balance sheets for 2019-2020 and 2020-2021 but declined in the income statement for 2020-2021. The financial ratios indicate unproductive working capital and high equity guarantees from long-term liabilities
Tree Planting To Encourage Ecotourism Concept on Penyengat Island Ranti Utami; Djoko Suhardjanto; Wahyu Widarjo; Marhalinda Marhalinda; Budi Alamsyah Siregar; Mohd Koharuddin; Mohamed Ayyub Hassan
International Journal of Community Engagement and Development Vol. 1 No. 3 (2023): October : International Journal of Community Engagement and Development
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/ijced.v1i3.10

Abstract

Penyengat Island is an island that has historical and religious tourism destinations. Penyengat Island is an island surrounded by sea and has quite a large population. Ecotourism is part of tourist attractions that utilize the potential of local natural resources, and are developed with environmentally friendly innovation and technology. This activity aims to provide benefits that can be felt directly and indirectly. The stages carried out in tree planting activities consist of socializing the need for a greening movement, preparing tree planting locations and carrying out mangrove seedling planting activities. With tree planting activities, many benefits can be obtained, such as a greener environment, keeping the air clean, protecting the coast from erosion and strong wave attacks, helping to reduce the risk of flooding in coastal areas and planting mangrove trees can prevent abrasion.
Co-Authors Afriyadi Dea Anggraini Djoko Suhardjanto Fadli Surahman Juliani Sari Siregar Marhalinda Marhalinda Marlinda, Charly Michelle, Michelle Mohamed Ayyub Hassan Mohd Koharuddin Muhammad Isa Alamsyahbana Novica Indriaty Raja Yulianita Sarazwati Siregar BUDI, Budi Alamsyah Sri Kurnia Tisrin maulina dewi Tommy Munaf Wahyu Widarjo Wiwin Vartina