Universitas Pandanaran

The role of Accounting Information Systems in a company is to provide accurate and appropriate information to support company management in processing decision making to control and supervise the company's operational activities. This study was conducted with the aim of analyzing and understanding the purchasing cycle running at PT. Sri Rejeki Isman Tbk, and assessing whether there are weaknesses in the system. After the analysis is carried out, if weaknesses are found, a solution will be made in the form of a manual system design proposal. This research is a qualitative descriptive study. Based on the research that has been done, the results show that there are problems, problems that exist in the purchasing cycle of PT. Sri Rejeki Isman are the accumulation of debt to suppliers, weak internal controls in the purchasing process. Poor financial management can affect the company resulting in the company being unable to purchase materials ideally, resulting in a negative impact, namely a decrease in operational performance and production disruptions. This study shows that weaknesses in the purchasing cycle contribute to the company's operational instability and worsen conditions leading to bankruptcy. These weaknesses need to be improved by carrying out the effectiveness of the purchasing cycle and internal controls in maintaining the company's sustainability.

Covid-19 referral hospitals were studied and it was found that their operational costs had increased. However, their income had actually decreased. This was because there were not many general patients. In addition, asset utilisation was also hampered by the Covid-19 pandemic, which affected the economy. This study sought to find out whether there had been an increase or decrease due to Covid-19. The study used a quantitative method, namely calculating the effectiveness and efficiency ratios. This study uses a descriptive method. The results will be explained in detail. This study compares the conditions before and during Covid-19. The results show that effectiveness in 2019 was 114%. Then, in 2023, it rose to 128%, or an increase of 14%. Meanwhile, efficiency in 2019 was 88%. In 2023, it was 107%. This means there was a decrease of 19%. In conclusion, the budget was well prepared and very effective in 2019 and 2023. However, the use of operational costs during Covid-19 was less efficient. From being quite efficient in 2019, it became inefficient in 2023.

This study aims to examine whether Capital Intensity and Inventory Intensity jointly influence sales growth and whether this influence is mediated by Tax Aggressiveness. The type of research used is quantitative research with an associative approach. The results of the study are The main findings indicate that simultaneously Capital Intensity and Inventory Intensity statistically significantly influence Sales Growth, although the explanatory power is low. The partial coefficient of Capital Intensity is negative and Inventory Intensity is positive, but both are not independently significant. Multicollinearity tests indicate no redundancy problem between Capital Intensity and Inventory Intensity. The interaction of Capital Intensity with Tax Aggressiveness and Inventory Intensity with Tax Aggressiveness is also not significant, so that aggressive taxation does not moderate the relationship between Capital Intensity or Inventory Intensity with sales growth. In short, Capital Intensity and Inventory Intensity do not independently influence Sales Growth in this specification, and Tax Aggressiveness does not act as a moderator.

Kemampuan membaca Al-Qur’an yang baik merupakan fondasi penting dalam pendidikan keagamaan. Permasalahan yang dihadapi TPQ Masjid Ar-Rozzaq Dukuh Jasan adalah sebagian santri masih mengalami kesalahan dalam pelafalan huruf hijaiyah dan penerapan tajwid. Kegiatan pengabdian ini bertujuan meningkatkan kemampuan membaca Al-Qur’an santri melalui metode talaqqi yang dilakukan secara langsung kepada kurang lebih 30 santri TPQ. Pelaksanaan dilakukan selama empat minggu dengan pembelajaran tatap muka tiga kali dalam seminggu. Evaluasi dilakukan melalui penilaian bacaan sebelum dan sesudah pelatihan. Hasilnya menunjukkan peningkatan kemampuan membaca secara signifikan: 80% santri mencapai kategori “baik” dibandingkan 40% pada awal program. Selain peningkatan hardskill dalam membaca Al-Qur’an, kegiatan ini juga menumbuhkan kedisiplinan dan semangat belajar santri. Program ini terbukti efektif dalam meningkatkan kualitas bacaan Al-Qur’an di lingkungan TPQ

Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan kerja dan kepuasan kerja terhadap kinerja karyawan melalui motivasi kerja sebagai variabel intervening pada karyawan Alfamart di Kelurahan Kramas dan Pedalangan. Populasi dalam penelitian ini berjumlah 75 responden. Penentuan sampel dalam penelitian ini menggunakan metode teknik sampling jenuh. Hasil analisis menunjukkan bahwa lingkungan kerja tidak berpengaruh signifikan terhadap motivasi kerja, yang ditunjukkan oleh nilai thitung = 0,556 < ttabel = 1,666 dengan sig. = 0,58 > 0,05. Kepuasan kerja berpengaruh signifikan terhadap motivasi kerja, yang ditunjukkan oleh nilai thitung = 5,267 > ttabel = 1,666 dengan sig. = 0,00 < 0,05. Lingkungan kerja tidak berpengaruh signifikan terhadap kinerja karyawan, yang ditunjukkan oleh nilai thitung = 1,128 < ttabel = 1,666 dengan sig. = 0,26 > 0,05. Kepuasan kerja berpengaruh signifikan terhadap kinerja karyawan, yang ditunjukkan oleh nilai thitung = 1,975 > ttabel = 1,666 dengan sig. = 0,05 = 0,05. Motivasi kerja berpengaruh signifikan terhadap kinerja karyawan, yang ditunjukkan oleh nilai thitung = 2,919 > ttabel = 1,666 dengan sig. = 0,005 < 0,05. Lingkungan kerja terhadap kinerja karyawan tidak berpengaruh signifikan melalui motivasi kerja sebagai variabel intervening, ditunjukkan oleh nilai probabilitas satu arah dan dua arah sebesar 0,293 dan 0,589 > 0,05. Kepuasan kerja terhadap kinerja karyawan berpengaruh signifikan melalui motivasi kerja sebagai variabel intervening, ditunjukkan oleh nilai probabilitas satu arah dan dua arah sebesar 0,005 dan 0,011 < 0,05.

Background: Certain training programs, like Basic Life Support training, must change to comply with the new social and physical distancing policies. Health care workers, including nursing students, may benefit from Virtual Simulation, instruction, in order to help them meet the Basic Life Suppport competencies. Therefore, innovation in learning methods through virtual simulation is needed to provide interactive and realistic learning experiences, as well as to enhance students’ knowledge, clinical skills, critical thinking, and self-confidence before entering clinical practice." Objectives: To examine the effectiveness of virtual simulation as a learning approach for Basic Life Support among nursing students. Methods: The literature search was conducted across several databases, including Google Scholar, databases including ScienceDirect, Web of Science, and PubMed, covering studies published between 2019 and 2023. A total of 4,725 articles were initially identified. After title screening (N = 2,310) and abstract evaluation (n = 703), 75 full-text articles were reviewed. Finally, 15 studies that met the inclusion criteria were analyzed. Both English and Indonesian language publications were considered, following the PRISMA guidelines. Results: Demonstrates the emergence of a new virtual simulation learning model that is combined with video-based instruction. During the course of the eight-hour intervention up to two weeks, several indicators of improvement were noted, including resiliency, self-efficacy, understanding, attitudes, skills, and ability to perform resuscitation. In addition, three articles with statistically significant results indicate that the mixed model is more effective when combined with e-learning websites and computer-based simulations. Three articles discuss that, out of the four blended learning models, the most effective parameter is the understanding capacity. Conclusion: This indicates that BLS training should utilise a virtual simulation learning model that takes infrastructure, facilities and training modules into consideration.

Mathematical representation ability is one of the fundamental skills needed by students to understand concepts and solve mathematical problems. However, the results of the study indicate that this ability is still low in most elementary school students. This study aims to develop a mathematics learning tool based on the Problem Solving approach and integrated with Ethnomathematics to improve students' mathematical representation ability. The study used the Research and Development (R&D) method with the Plomp development model consisting of three phases, namely initial research, development, and assessment. The research subjects were 30 students. The research instruments included validation sheets, teacher assessment sheets, student response sheets, implementation observation sheets, and mathematical representation ability tests (pre-test and post-test). The results showed that the developed learning tool met practical criteria with an average LKPD readability of 4.60 (very good category) and learning implementation of 94.5% (very good category), and was effective with an increase in the average pre-test score of 56.20 to a post-test of 83.87 and a gain score of 0.63 (medium-high category). Thus, there was a significant increase in the average post-test results of students' mathematical representation abilities, namely 83.87 through Problem Solving and Ethnomathematics-based learning devices.

This research aims to design an Adjustable Spreader Bar Telescopic that has high flexibility to adjust the needs of lifting loads in the long range of 3.48 meters to 4.27 meters. The design is carried out to provide solutions to the needs of the industry in lifting heavy loads with an optimal level of safety and efficiency. The research method involves several stages, starting from making geometric designs using CAD software, determining and entering the properties of the materials used, as well as modeling and simulation with the help of finite element analysis (FEA) software using ANSYS. The material used in this study is ASTM A992, which has high tensile strength and good deformation resistance. The simulation results show that the design of this telescopic bar spreader is able to withstand loads of up to 300 tons. In the simulation test, the minimum deformation was recorded at 0 meters, while the maximum deformation reached only 0.00031851 meters. The equivalent stress in the load has a minimum value of 9.7863 Pascal and a maximum of 3.1404 × 10⁸ Pascal. This value is still below the yield strength limit of ASTM A992 material, so the design is declared safe and feasible for application in the field. This research proves that the designed Adjustable Spreader Bar Telescopic is not only able to meet the needs of lifting loads with high capacity, but also has the flexibility of length that varies as needed. This advantage makes it an innovative solution for use in construction, logistics, and heavy industry projects that require lifting equipment with high performance and guaranteed safety.

The increasing dependence on predictive analytics within Business Intelligence (BI) systems has underscored critical issues concerning data quality, integrity, and security, which in turn affect the reliability of analytical outcomes. This research introduces a blockchain-based framework designed to enhance data quality and predictive accuracy in BI environments. The study examines the integration of blockchain’s core attributes transparency, immutability, and decentralized consensus as mechanisms for strengthening the validity and traceability of data used in predictive modeling. A conceptual model was developed and validated through Structural Equation Modeling (SEM) using SmartPLS, based on survey data collected from professionals with expertise in blockchain and data mining. Empirical findings demonstrate that blockchain integration significantly improves both data quality and the efficiency of data mining processes, ultimately leading to enhanced predictive accuracy in BI applications. Notably, the analysis confirms the mediating role of data quality, emphasizing its foundational importance in achieving reliable predictive outcomes. The study contributes to existing literature by offering a novel perspective on blockchain’s utility in data-centric systems and provides actionable insights for organizations aiming to optimize their BI infrastructure. The proposed framework underscores blockchain’s potential as a strategic enabler of trustworthy and high-performance predictive analytics, paving the way for broader implementation in enterprise intelligence solutions.