Peningkatan Pengenalan Bahasa Inggris Pada Anak Dengan Total Pshycal Response Di Taman Kanak-kanak Negeri Pembina Kabupaten Sijunjung

Penelitian ini dilatarbelakangi oleh kurangnya perbendaharaan anak dalam mengenal bahasa Inggris. Total Pshycal Response merupakan salah satu metode dalam pengenalan bahasa Inggris yang mengandung unsur gerakan permainan sehingga dapat menghilangkan tekanan belajar pada siswa dan siswa menikmati kegiatan pembelajaran. Penelitian ini bertujuan meningkatkan minat anak belajar bahasa Inggris. Penelitian ini dilaksanakan di Taman Kanak-kanak Pembina Kabupaten Sijunjung yang menunjukkan hasil yang positif dengan peningkatan yang cukup berart

ANALISIS PENERAPAN ARTIFICIAL INTELLIGENCE DALAM MENDETEKSI FRAUD PADA PROSES AUDIT (Studi Literatur Proses Audit di Asia dan Amerika)

This research aims to determine the influence of implementing Artificial Intelligence (AI) in detecting fraud in the audit process in Asia and America. This study uses a literature review method sourced from national and international journals originating from countries in Asia and America. The results obtained from this research indicate that Artificial Intelligence (AI) has a significant impact on the audit process, especially in detecting fraud. In terms of the sophistication priority scale possessed by AI, researchers can rank AI from the most advanced, namely Artificial Neural Network (ANN), Large Language Models (LLM), Complaint Management System (CMS), Behavior and Emotion Analytics Tool (BEAT), to Machine Learning, Big Data, Cloud Computing, and Fuzzy Methods, which are ranked last based on the most advanced AI

Antibacterial Activity Test of Leaf Ethl Acetate Extract Distance of Fence (Jatropha curcasL.) Against Bacteria Propionibacterium Acnes and Staphylococcus Aureus

Skin diseases are very easy to found in countries with a tropical climate. The climate that facilitate the development of bacteria, parasites, and fungi. Acne is a skin disease that occurs due to inflammation of the follicles polisebasea characterized by the presence of comedones, papules, pustules and nodules. Propionibacterium acnes and Staphylococcus aureus is a bacterium that play a role in the pathogenesis of acne that will cause inflammation. The study was to determine the concentration of ethyl acetate extract of leaves of jatropha effectively inhibits the growth of bacteria Propionibacterium acnes and Staphylococcus aureus. This study was experimental research that includes plant identification, manufacture of crude dru, ethyl acetate extract of jatropha, examination of the phytochemical screening, and test the antibacterial activity of extracts of jatropha leaves by the method of pitting using MHA media, the manufacture of the extract with maceration using solvent ethyl acetate. The results of phytochemical screening of Jatropha showed the presence of flavonoid compounds, alkaloids, saponins and tannins. The results of the antibacterial activity test showed that each concentration had an inhibitory response that was categorized as moderate to strong on Propionibacterium acnes bacteria with clear zone diameters of 10% (7.50mm), 20% (9.18mm), 30% (12.10mm), and 40% (15.16mm) in Staphylococcus aureus bacteria with a clear zone diameter of 10% (8.13mm), 20% (10.21mm), 30% (12.13mm), and 40% (15.53mm). The conclusion showed that the ethyl acetate extract of Jatropha leaves (Jatropha curcas L.) has antibacterial activity against Propionibacterium acnes and Staphylococcus aureus

ANALISIS ANGGARAN BIAYA PRODUKSI SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN BIAYA PRODUKSI DITINJAU DARI EKONOMI ISLAM ( Studi Kasus Pada Respiesusu Bandar Lampung )

ABSTRAK Ekonomi global saat ini sedang mengalami kemunduran akibat pandemi Covid-19. Di Indonesia, hampir seluruh sektor tedampak pandemi Covid-19 dengan terjadinya perlambatan pertumbuhan ekonomi di Indonesia terutama Sektor Usaha Mikro Kecil Menengah (UMKM) yang merupakan bagian terpenting dari sektor ekonomi sangat merasakan dampaknya permasalahan yang dialami UMKM saat ini. Penelitian ini bertujuan untuk mengetahui peran perencanaan dan pengendalian terhadap anggaran biaya produksi ditinjau dari ekonomi islam pada Respiesusu Bandar Lampung. Jenis penelitian ini adalah peneltian kualitatif dengan menggunakan data primer serta data sekunder sebagai data pendukung. Teknik pengumpulan data yang digunakan adalah dengan wawancara. Metode analisis yang digunakan adalah teknik deskriptif analisis yaitu teknik untuk menggambarkan atau menjelaskan data terkait dengan pembahasan, dimana teknik ini menggambarkan tentang analisis perencanaan dan pengendalian biaya produksi usaha Respiesusu. Dari hasil analisis diperoleh bahwa anggaran biaya produksi sebagai perencanaan UMKM Respiesusu Bandar lampung pada tahun 2020-2021 bahwa dalam penyusunan RAB produksi telah sesuai dengan teori menggunakan prosedur bottom –up dengan melibatkan seluruh lini dari bawah ke atasan namun, penerapan biaya produksi belum memenuhi sasaran sesuai dengan perencanaan yang telah dianggarkan dengan realisasi yang lebih besar yaitu 55,5% dan 30,2% (unfavorable variance). Pada tahun 2020 selisih penyimpangan biaya produksi sebesar >5% dalam posisi penyimpangan yang tidak terkendalikan dengan tingkat efisiensi belum optimal sebesar 155,67% dan tahun 2021 >5% dalam posisi penyimpangan tidak terkendalikan dengan tingkat efisiensi belum optimal sebesar 128,56%.Jadi, anggaran biaya produksi pada UMKM Respiesusu belum berperan secara optimal sebagai alat pengendalian biaya produksi. Dalam ekonomi islam telah dianjurkan untuk menjalankan sistem ekonomi sesuai dengan aturan nilai – nilai dasar ekonomi islam salah satunya dengan kejujuran. Kejujuran adalah hal utama yang harus dimiliki setiap pengusaha dengan tidak hanya mengharapkan laba, namun keberkahan dunia dan akhirat. Kata Kunci : UMKM, Anggaran, Perencanaan, Pengendalian, Biaya Produksi, Ekonomi Isla

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP RETURN SAHAM PERUSAHAAN REAL ESTATE DAN PROPERTY YANG LISTED DI BEI TAHUN 2010 – 2014

Abstract This study aims to assess and provide information about the factors that affect returns stock real estate and property that has been listed in the Indonesia Stock Exchange. The factors that could affect returns stockin this research the DER, EPS, NPM, PBV, inflation, exchange rates, SBI and GDP. The object of research include the company's real estate and property that has been listed in the Indonesia Stock Exchange in the period from 2010 to 2014. During theperiod studythere were 38companies real estate and property that has been listed in the Indonesia Stock Exchange. This study examines and analyzes how the variables influence DER, EPS, NPM, PBV, inflation, exchange rates, SBI and GDP on returns stock of real estate and property that has been listed inStock the IndonesiaExchange. Data obtained from various sources of information including Bank Indonesia, the Central Bureau of Statistics, and the Indonesia Stock Exchange. The results showed a partial, variable DER, EPS, NPM, and PBV effect on returns stock real estate and property,while inflation, exchange rate, SBI, and GDP has no effect on returns stock of real estate and property

ANALISIS FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2014

The objective of the research was to examine the influence of firm size, firm age, CR, DER, ROA, ROE, NPM, EPS, and PER on stock price. The population was manufacture companies listed in BEI (the Indonesia Stock Exchange) in the period of 2010-2014. The samples were 73 manufacture companies listed in BEI, taken by using purposive sampling technique so that there were 365 observations. The data were secondary data which were obtained from financial statement and were analyzed by using multiple linear regression analysis with an SPSS 21 software program. The result of the research showed that firm size, firm age, Current Ratio, and PER had positive and significant influence on stock price. NPM and ROA had positive impact but insignificant influence on stock price. DER, ROE, and EPS had negative and insignificant influence on stock price

PENGARUH TINGKAT HARGA DAN ELECTRONIC WORD OF MOUTH MARKETING (E-WOMM) TERHADAP KEPUTUSAN KONSUMEN UNTUK MENGGUNAKAN JASA HOTEL RANGKAYO BASA

This study aims to determine the effect of price levels on consumer decisions, the influence of Electronic Word of Mouth Marketing (E-WOMM) on consumer decisions and the influence of price levels and Electronic Word of Mouth Marketing (E-WOMM) on consumer decisions to use Rangkayo Basa Hotel services. The method used in this study is a descriptive method with a quantitative approach. The analysis used is simple regression analysis, multiple linear regression with the classic assumption test t test and f test, for data processing used SPSS for Windows version 23. The data used is data Based on the questionnaire technique at Hotel Rangkayo Basa Based on the results of the study, the researcher came to the following conclusions: 1) The results of hypothesis testing showed that the tcount was 5.853 and ttable 1.985 because tcount> ttable, the first hypothesis was accepted meaning that there was an influence of price levels on consumer decisions. 2) Electronic Word of Mouth Marketing (E-WOMM) partially influences the consumer's decision as evidenced by the tcount of 7.724 and ttable of 1.985, the second hypothesis is accepted. 3) Simultaneously with the results of the significance test or F test, the F count was 43.466 and the F table was 3.09 with a significant value of 0.000%. Then the hypothesis is simultaneously accepted meaning that there is a positive influence between the price level and Electronic Word of Mouth Marketing (E-WOMM) on the consumer's decision to use sharia hotel services in the city of Padang.Keywords: Price Level, Electronic Word of Mouth Marketing (E-WOMM), Consumer Decision

ANALISIS PENDAPATAN PADA BALAI PENGOBATAN SANTA FAMILIA BARONG TONGKOK KUTAI BARAT

Income Analysis at Balai Keluarga Santa Familia Barong Tongkok under the advisory of Mr. LCA. Robin Jonathan as advisor I and Mrs. Elfreda Aplonia Lau as advisor II. The purpose of this study was to find out and analyze the income and residual business results of Santa Familia Treatment Center and know the level of revenue growth in 2013 and 2014. The research problems were formulated as follows:1.      Are the Income and Residual Business Results of Santa Familia Medical Center in 2013 having a targeted growth of 30%?2.      Are the Income and Residual Business Results of Santa Familia Medical Center in 2014 experiencing a targeted growth of 30%? The basic theory used in this study was the theory of Financial Management that focused on income and growth.Hypothesis as follows:1.      Operating Income and Residual Business Results of Santa Familia Medical Center in 2013 has not reached the target of profit of 30%.2.      Operating Income and Residual Business Results of Santa Familia Medical Center in 2014 has not reached the target of profit of 30%. The result of analysis showed that: first, thr growth of income and Residual Businness Results in 2012 and 2013 did not reach the target so that this hypothesis was accepted. Second, this reseaech is accepted if the income and the residual Business Results in 2014 reached the target as expected by management of Santa Familia Medical Center Barong Tongko

Hubungan Dukungan Orangtua dan Motivasi Belajar dengan Minat Melanjutkan Studi ke Perguruan Tinggi

Penelitian ini bertujuan untuk melihat apakah ada pengaruh antara Dukungan Orang Tua dan Motivasi terhadap Minat Studi Berkelanjutan untuk Pendidikan Tinggi pada Siswa SMA. Sampel adalah siswa kelas XII di SMA Negeri 1 Long Bagun sebanyak 60 siswa. Data penelitian dikumpulkan dengan skala dukungan orang tua, skala motivasi belajar, dan skala minat untuk melanjutkan studi ke universitas dengan model skala Likert, data yang dikumpulkan dianalisis dengan uji regresi. Hasil penelitian ini menunjukkan bahwa ada hubungan dukungan orang tua dan motivasi belajar di SMA Negeri Bagun 1 1 dengan nilai R = 0,754, F hitung = 37,455 (F hitung> F tabel = 3,16), R2 = 0,568, dan p = 0,000 (p t tabel = 2002), dan p = 0,001 (p> 0,05). Kemudian, hasil uji regresi bertahap pada motivasi belajar dengan minat untuk melanjutkan studi di perguruan tinggi menunjukkan bahwa ada hubungan yang signifikan dan positif dengan beta = 0,441; t tabel = 3,925 (t tabel> t tabel = 2002), dan p = 0,000 (p <0,05)