Pengaruh Sistem Informasi Akuntansi dan Pengambilan Keputusan Terhadap Kinerja Manajerial Pada PT. Telkom Akses Medan

Article historyReceived   : 2023Accepted  :Published  :  One of the factors inhibiting the running of the organization in order to become the best telecommunications service provider company in the city of Medan. Information sources are of course very much needed in overcoming problems that occur in companies, one of which is the accounting information system. With the existence of an accounting information system, managers are expected to be able to take steps and decisions quickly and precisely in order to overcome these problems which will certainly have a positive impact on the company's managerial performance. Application of accounting information systems and decision making is expected to have a good impact on the company's managerial performance.The research method in this research is associative research. Associative research is research that aims to determine the effect or relationship between two or more variables. This research has the highest level compared to descriptive and comparative research because with this research a theory can be built that can function to explain, predict and control a phenomenon.Based on data analysis and hypothesis testing regarding the Influence of Accounting Information Systems and Decision Making on Managerial Performance at PT. Telkom Access Medan, it can be concluded that: The accounting information system has a tcount = 7.226 ttable = 1.693 with a significant level of 0.005 0.05. So it can be concluded that accounting information systems affect managerial performance. Decision making has tcount = 3.566 ttable = 1.693 with a significant level of 0.001 0.05. So it can be concluded that decision making affects managerial performance. Keywords:   Accounting Information System, RetrievalDecisions,                    Managerial Performance   Kata Kunci:Accounting Information System ;Decision Making ;  Managerial Performance      A B S T R A KKeyword:Sistem Informasi Akuntansi, Pengambilan Keputusan, dan Kinerja Manajerial. Salah satu faktor penghambat jalannya organisasi dalam rangka menjadi perusahaan penyedia jasa layanan telekomunikasi terbaik di kota Medan. Sumber-sumber informasi tentunya sangat diperlukan dalam mengatasi masalah yang terjadi di perusahaan, salah satunya sistem informasi akuntansi. Dengan adanya sistem informasi akuntansi, pihak manajer diharapkan dapat mengambil langkah dan keputusan secara cepat dan tepat agar dapat mengatasi masalah tersebut yang tentunya akan berdampak positif bagi kinerja manajerial perusahaan. Penerapan sistem informasi akuntansi dan pengambilan keputusan diharapkan memiliki dampak yang baik bagi kinerja manajerial perusahaan.Metode penelitian dalam penelitian ini adalah penelitian asosiatif. Penelitian asosiatif merupakan penelitian yang bertujuan untuk mengetahui pengaruh ataupun juga hubungan antara dua variabel atau lebih. Penelitian ini mempunyai tingkatan tertinggi dibandingkan dengan diskriptif dan komparatif karena dengan penelitian ini dapat dibangun suatu teori yang dapat berfungsi untuk menjelaskan, meramalkan dan mengontrol suatu gejala.Berdasarkan analisis data dan dan uji hipotesis mengenai Pengaruh Sistem Informasi Akuntansi dan Pengambilan Keputusan Terhadap Kinerja Manajerial pada PT. Telkom Akses  Medan, maka dapat disimpulkan bahwa: Sistem informasi akuntansi mempunyai nilai thitung = 7,226 ttabel = 1,693  dengan tingkat signifikan  sebesar 0,005 0,05. Jadi dapat disimpulkan bahwa sistem informasi akuntansi berpengaruh terhadap kinerja manajerial. Pengambilan keputusan memiliki thitung = 3,566 ttabel = 1,693 dengan tingkat signifikan sebesar 0,001 0,05. Jadi dapat disimpulkan bahwa pengambilan keputusan berpengaruh terhadap kinerja manajerial. Kata Kunci : Sistem Informasi Akuntansi, Pengambilan                          Keputusan, Kinerja Manajerial    

Pengembangan Instrumen Tes Kemampuan Berpikir Tingkat Tinggi Tema Energi Ramah Lingkungan Pada Siswa Kelas IX

The problem with test instruments made by teachers tends to test more aspects of memory without honing the ability to think at a high level of students is what prompted this research. The purpose of this study was to develop a high level thinking test instrument designed for grade IX students on the theme of environmentally friendly energy. The method used is Research and Development (R&D) consisting of potential problems, data collection, product design, design validation, design revision and product trials. This research resulted in the form of a high level thinking test instrument. The test instrument has been tested for feasibility based on expert validation obtaining a validity level of 98.36% (very valid) with details of material expert validation of 97.77% and science teacher experts of 98.96%. Based on the test of test instruments on 105 students measured by Anates software version 4.0.5, the results obtained 20 valid questions with moderate difficulty, reliability of 0.85 (high reliability) and good differentiating power as many as 5 questions and sufficient differentiating power as many as 15 questions. Therefore, it can be concluded that the test instrument with an overall product efficiency value obtained based on student responses is 89.12% (very efficient).  The results of the development of test instruments can be used for further research that will measure the level of ability with high level thinking in class IX students on the theme of environmentally friendly energy.Permasalahan pada instrumen tes yang dibuat oleh guru cenderung lebih banyak menguji aspek ingatan tanpa mengasah kemampuan dengan berpikir dalam tingkat tinggi siswa inilah yang mendorong dilakukannya penelitian ini. Tujuan dari penelitian ini untuk mengembangkan instrumen tes kemampuan dengan berpikir dalam tingkat tinggi yang dirancang untuk siswa kelas IX pada tema energi ramah lingkungan. Metode yang digunakan adalah Research and Development (R&D) dengan model Sugiyono yang terdiri dari potensi masalah, pengumpulan data, desain produk, validasi desain, revisi desain dan uji coba produk. Penelitian ini menghasilkan berupa instrumen tes berpikir dalam tingkat tinggi. Instrumen tes telah diuji kelayakan berdasarkan validasi ahli memperoleh tingkat kevalidan sebesar 98,36% (sangat valid) dengan rincian validasi ahli materi sebesar 97,77% dan ahli guru IPA sebesar 98,96%. Berdasarkan uji coba instrumen tes pada 105 siswa yang diukur dengan software Anates versi 4.0.5 didapatkan hasil 20 soal valid dengan tingkat kesukaran sedang, reliabilitas sebesar 0,85 (reliabilitas tinggi) dan daya pembeda baik sebanyak 5 soal serta daya pembeda cukup sebanyak 15 soal. Oleh karena itu, dapat disimpulkan instrumen tes dengan nilai efisiensi produk secara keseluruhan yang diperoleh berdasarkan respon siswa sebesar 89,12% (sangat efisien). Dari hasil pengembangan instrumen tes dapat digunakan untuk penelitian selanjutnya yang akan mengukur tingkat kemampuan dengan berpikir dalam tingkat tinggi pada siswa kelas IX tema energi ramah lingkungan

Kolaborasi Flipped Classroom dengan Media Plotagon dalam Pembelajaran Menulis Teks Persuasi

Abstrak Penelitian ini bertujuan untuk mengetahui keterampilan menulis teks persuasi yang ditulis oleh siswa SMP IT Syakur Al-marzuqi Ngasem dengan menggunakan flipped classroom dan media plotagon. penelitian ini adalah penelitian kualitatif dengan menggunakan studi kasus dengan jumlah subjek 13 siswa. Dari 13 siswa kemudian peneliti mengambil 4 siswa untuk diwawancarai dengan alasan teks persuasi sesuai dengan indikator. Teknik pengumplan data menggunakan observasi, metode tes, wawancara, dan dokumentasi. Data divaliditaskan dengan menggunakan triangulasi sumber data dan triangulasi metode. Teknik analisis data dimulai dari 1). reduksi data, 2). penyajian data, 3). penarikan simpulan dan verifikasi. Hasil penelitian menunjukkan bahwa keterampilan menulis teks persuasi yang ditulis oleh siswa SMP IT Syakur Al-marzuqi Ngasem sesuai dengan pedoman buku siswa bahasa Indonesia SMP/Mts Kelas VIII revisi 2017 dengan baik. Simpulan pada penelitian ini adalah flipped classroom dan media plotagon sangat tepat digunakan karena dapat membuat siswa lebih aktif dan kreatif dalam pembelajaran, dan memberi pemahaman siswa jika situs online bisa digunakan sebagai pembelajaran yang menarik. Kata Kunci: Flipped classroom, plotagon, teks persuas

Tracing carbon and nitrogen fluxes in soil of log-over forest and highly degraded area of oil palm plantations using stable isotope analysis

The role of soil organic matter in the world’s climate has become the focus of recent studies, particularly with suggestions by the Kyoto protocol that soils may act as a potential sink for CO2. With approximately 1500 Gt C contained in the upper meter of the world’s mineral soils. Changes in climate and land-use will have significant effects on the carbon budget, particularly with respect to the turnover rate of soil carbon. Conversions of tropical forests in to oil palm plantations may effects on the amount of organic carbon in soil and consequently release the carbon into the atmosphere as carbon dioxide (CO2). For this reason, this study will focus on use of natural abundance level of stable carbon and nitrogen isotopes as tracer of soil organic matter and nitrogen cycling in oil palm plantation with different land history. Furthermore, this work will include identification of relationship between C13 and N15 abundance in vertical soil profile and also the soil C and N concentration. Later the relationship of stable isotopes and heavy metals concentration which used extensively in this area will also be determined. At the end of this study, the selection of best land for oil palm plantation will be established for better environmental justice

COVID-19: Symptoms Clustering and Severity Classification Using Machine Learning Approach

COVID-19 is an extremely contagious illness that causes illnesses varying from either the common cold to more chronic illnesses or even death. The constant mutation of a new variant of COVID-19 makes it important to identify the symptom of COVID-19 in order to contain the infection. The use of clustering and classification in machine learning is in mainstream use in different aspects of research, especially in recent years to generate useful knowledge on COVID-19 outbreak. Many researchers have shared their COVID-19 data on public database and a lot of studies have been carried out. However, the merit of the dataset is unknown and analysis need to be carried by the researchers to check on its reliability. The dataset that is used in this work was sourced from the Kaggle website. The data was obtained through a survey collected from participants of various gender and age who had been to at least ten countries. There are four levels of severity based on the COVID-19 symptom, which was developed in accordance to World Health Organization (WHO) and the Indian Ministry of Health and Family Welfare recommendations.  This paper presented an inquiry on the dataset utilising supervised and unsupervised machine learning approaches in order to better comprehend the dataset. In this study, the analysis of the severity group based on the COVID-19 symptoms using supervised learning techniques employed a total of seven classifiers, namely the K-NN, Linear SVM, Naive Bayes, Decision Tree (J48), Ada Boost, Bagging, and Stacking. For the unsupervised learning techniques, the clustering algorithm utilized in this work are Simple K-Means and Expectation-Maximization. From the result obtained from both supervised and unsupervised learning techniques, we observed that the result analysis yielded relatively poor classification and clustering results. The findings for the dataset analysed in this study do not appear to be providing the correct result for the symptoms categorized against the severity level which raises concerns about the validity and reliability of the dataset

COVID-19: Symptoms Clustering and Severity Classification Using Machine Learning Approach

COVID-19 is an extremely contagious illness that causes illnesses varying from either the common cold to more chronic illnesses or even death. The constant mutation of a new variant of COVID-19 makes it important to identify the symptom of COVID-19 in order to contain the infection. The use of clustering and classification in machine learning is in mainstream use in different aspects of research, especially in recent years to generate useful knowledge on COVID-19 outbreak. Many researchers have shared their COVID-19 data on public database and a lot of studies have been carried out. However, the merit of the dataset is unknown and analysis need to be carried by the researchers to check on its reliability. The dataset that is used in this work was sourced from the Kaggle website. The data was obtained through a survey collected from participants of various gender and age who had been to at least ten countries. There are four levels of severity based on the COVID-19 symptom, which was developed in accordance to World Health Organization (WHO) and the Indian Ministry of Health and Family Welfare recommendations.  This paper presented an inquiry on the dataset utilising supervised and unsupervised machine learning approaches in order to better comprehend the dataset. In this study, the analysis of the severity group based on the COVID-19 symptoms using supervised learning techniques employed a total of seven classifiers, namely the K-NN, Linear SVM, Naive Bayes, Decision Tree (J48), Ada Boost, Bagging, and Stacking. For the unsupervised learning techniques, the clustering algorithm utilized in this work are Simple K-Means and Expectation-Maximization. From the result obtained from both supervised and unsupervised learning techniques, we observed that the result analysis yielded relatively poor classification and clustering results. The findings for the dataset analysed in this study do not appear to be providing the correct result for the symptoms categorized against the severity level which raises concerns about the validity and reliability of the dataset

Undang-Undang Sumatera Barat (Minangkabau) Tahun 1837-1862

This article discusses the constitution (undang-undang) of West Sumatra. The Minangkabau people constitute the Matrilineal community. Their customs and culture place the women as the inheritors of inheritance and kinship. Nevertheless, the role of men who actively play roles in religious and political spheres is still significant. Seen from their economy, the Minangkabau  indigenous people have a wealth of fertile land so that the majority of the community's work is farming various plants such as coffee, spices, rice etc. The progress of the community is not only in the economic field but also the development of Islam. The spread of Islam continues to grow and the Islam has been a popular religion among the Minangkabau people. The community also has a legal order written in an Act, which was written in Minangkabau in 1837 precisely after the Padri war and the Dutch rule in the Minangkabau land. Dutch Residents (Heinmers) ordered community leaders to write a customary law into the West Sumatra Act, the enactment of this West Sumatra Law until 1862 because when the Dutch set new regulations on the Minangkabau community, namely stelsel culture so that people followed all the new rules. The West Sumatra Law is divided into three parts: the Adat Law in Nagari, the Murder Case Law, and the Syara Companding Adat Law. Keywords: Minangkabau Society, customary law, local act. 

Perubahan Karakteristik Bahan Pangan pada Keripik Buah dengan Metode Freeze Drying (Review)

Food processing is changing from thermal to non thermal process nowadays for non thermal process could maintain food quality including sensory and nutrition value. Freeze drying is a non thermal drying method using low temperature. The water content of the product is frozen from the water phase to ice phase and into gas phase (sublimation process) to control the pressure and temperature. There are some changes in food characteristic in fruit chips processing using freeze drying method In the physical charcteristic, there are geometry, mechanic, optical, and other physical value changes. In the physical charcteristic, geometry value, mechanic value, optical value, and other physical value changes, while in sensory characteristic a freeze drying method could maintain food colour, flavour,  texture and odor(aroma). Freeze drying could inhibit bacteria growth but could not kill the spores in microbiological characteristics. Furthermore, freeze drying could maintain vitamin, mineral and active compound in the product instead of thermal drying process.Keywords : freeze drying, non thermal, sensory, chemistry, physic, microbiologyABSTRAKProses pengolahan makanan saat ini beralih dari proses termal ke proses non termal. Hal ini disebabkan karena proses non termal dapat mempertahankan mutu pangan didalamnya, meliputi sensorik dan nilai gizinya. Pengeringan beku/freeze drying merupakan metode pengeringan non termal yang dilakukan dengan menggunakan suhu yang rendah. Kandungan air didalam produk dalam fase air dibekukan  menjadi fase padat (es) kemudian diubah menjadi fase udara dengan menggunakan prinsip sublimasi dengan mengendalikan suhu dan tekanannya. Terdapat perubahan karakteristik bahan pangan pada pengolahan keripik buah dengan metode freeze drying. Dari sifat fisik, meliputi perubahan sifat geometri, sifat mekanik, sifat optik dan sifat lainnya. Dilihat dari karakteristik sensorik proses pengeringan beku dinilai dapat mempertahkan sifat sensorik meliputi warna, rasa, tekstur dan aroma. Metode freeze drying dinilai dapat menghambat pertumbuhan bakteri, namun tidak dapat membunuh spora bakteri apabila dilihat dari karakteristik mikrobiologinya. Selanjutnya dari karakteristik kimia, diketahui metode freeze drying dinilai lebih baik dalam mempertahankan vitamin, mineral, dan bahan aktif di dalam produk dibanding dengan metode pengeringan dengan termal. Kata Kunci :freeze drying, non termal, sensorik, kimia, fisik, mikrobiolog

Effects of depth and land cover on soil properties as indicated by carbon and nitrogen-stable isotope analysis

The aim of this study was to evaluate the effect of soil depths (0-30, 30-60, and 60-90 cm) and landcover changes on selected physicochemical properties in soils transformed from a secondary forest status to plantation status for the cultivation of rubber and oil palm aged 5 and 15 years. Soil physicochemical properties; bulk density (Bd), pH, soil organic matter (SOM), total organic carbon (TOC), total organic nitrogen (TON), and their corresponding isotopes; and δ13C and δ15N were determined by conventional methods. The results showed that the content of SOM (3.39%) at 0-30 cm was signifi cantly greater than those of the 30-60 and 60-90 cm depths. The same pattern was demonstrated by the content of TOC and TON. With respect to land use, the secondary forest had signifi cantly greater SOM content than the rubber and oil palm plantations aged 5 years. The same pattern was also observed for the content of TOC and TON by land use. Similarly, the δ13C value of -26.85% was greatest at the 0-30 cm depth, while by land use the oil palm aged 5 years had the greatest δ13C. Conversely, the δ15N value of 4.21% was signifi cantly greater at the 60-90 cm depth compared to the 30-60 (1.78%) and the 0-30 cm (-2.03%) depths. The negative value of δ15N revealed the sources (N was a product of multiple variables such as N fi xation, precipitation, rainstorm, and the use of chemical fertilizers), and the limited nitrogen content in the study area. In conclusion, this study demonstrated that the conversion of secondary forest to plantation enhanced the mineralization of soil organic matter and increased SOC concentrations at the sub soil. Therefore, the conversion of the secondary forest to the oil palm plantations must have resulted in a positive effect by contributing to greater soil organic carbon content