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All Journal Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Journal on Education Jurnal Review Pendidikan dan Pengajaran (JRPP) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Kewarganegaraan International Journal of Business, Law, and Education Interdisciplinary Social Studies Edu Research : Jurnal Penelitian Pendidikan Journal of Management Accounting Business and International Research Journal Electrical and Computer Experiences
Meike Negawati Kesek
Politeknik Negeri Manado
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Public Health Social Sciences Other

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Analyzing the Policy of Work Safety and Health at State Polytechnic of Manado Jedithjah Naapia Tamedi Papia; Meike Negawati Kesek
Interdisciplinary Social Studies Vol. 1 No. 6 (2022): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i6.161

Abstract

Background: Many phenomena are found that policies, planning, and implementation of occupational safety and health (OSH) seem to have not been carried out to the fullest according to standards, so that some students, lecturers, administrative staff/technicians experience occupational safety and health problems. The purpose of OSH implementation is to guarantee the availability of a safe and healthy work environment for all people who work in the work environment. Aim: This study aims to find out, describe, and analyze OSH policy, OSH policy conformity with applicable regulations, and OSH policy commitments in the Manado State Polytechnic. Method: The research method used in this research is descriptive qualitative in order to obtain in-depth information about OSH policies. Data collection is obtained by: interview, observation, and documentation. By using the purposive sampling technique, researchers collect data from key informants. The number of key informants was 10 people, consisting of a managerial team who knew the OSH implementation process at the Manado State Polytechnic. Findings: The final result of this study is to be the basis for the implementation of the Occupational Safety and Health Management System (SMK3) in the Manado State Polytechnic is in accordance with the applicable rules and regulations.
Analisis Pengaruh Budaya Organisasi dan Pengendalian Internal terhadap Kinerja Pegawai Meike Negawati Kesek; Joseph Nugraha Tangon; Sintia Nurani Korompis
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.332

Abstract

This paper intends to ascertain whether the influence of organizational culture and internal control on employee performance. An organization can be said to be successful if it is supported by good employee performance. Organizational culture that has long been built in the organization can certainly have an influence on the behavior of employees in it. Likewise with internal control, the better the internal control function in an organization, the employee's performance will also increase in a better and maximum direction. The data used are primary data, namely by distributing questionnaires to collect data. The research sample was ASN in the Environmental Service of North Sulawesi Province. Methods of data analysis using multiple regression. The results of this study indicate that the organizational culture variable (X1) has a significance value = 0.000 <? = 0.05, so it can be concluded that organizational culture has an effect on employee performance. Furthermore, for the test results on the Internal Control variable (X2) on Employee Performance (Y) has a significance value = 0.028 <? = 0.05, which means that Internal Control also affects employee performance. Organizational culture that is not conducive will cause employee performance to decline. However, if the organization, in this case the public sector, is able to build a good organizational culture, it will be able to improve employee performance. Likewise with internal control, the better internal control within an organization, the better the employee's performance in the organization. So that when control and supervision have been carried out properly and have been implemented by employees, the employee's performance will automatically increase.
Penerapan Penyusunan Laporan Keuangan Usaha Mikro Kecil dan Menengah Berbasis SAK EMKM (Studi Kasus Usaha Cuci Mobil Toms Car Wash Di Desa Tombatu) Raykes Hinrich Tuerah; Meike Negawati Kesek; Deisi Elisabeth Malonda; Ruhiyat Ruhiyat
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.814 KB) | DOI: 10.31316/jk.v6i2.3865

Abstract

AbstrakPenelitian ini memiliki tujuan untuk melakukan penyusunan laporan penyusunan laporan keuangan usaha mikro kecil dan menengah berbasis sak EMKM, memahami bagaimana menyusun laporan keuangan sesuai standar dan hanya mencatat laporan pemasukan dan pengeluaran kas saja sehingga usaha cuci mobil tidak mendapatkan informasi akurat dalam laba dan juga pengendalian control dalam hal biaya. Jenis Penelitian yang digunakan dalam penelitian ini adalah jenis penelitian kualitatif. Berdasarkan hasil olahan sesuai dengan SAK EMKM dalam laporan laba rugi secara jelas mengetahui pendapatan bersih dari usaha cuci mobil secara rinci dibandingkan hasil pencatatan sebelumnya yang hanya mencatat pendapatan saja. Laporan Perubahan ekuitas dapat menunjukkan perubahan yang terjadi pada modal pemilik usaha selama menjalankan usahanya. Laporan ini diperuntukkan kepada Tom Car Wash agar supaya dapat mengetahui perubahan modal yang terjadi di dalam usanya tersebut. Kesimpulan, Usaha cuci mobil Toms Car Wash setelah diteliti belum menggunakan pencatatan akuntansi berbasis SAK EMKN (Standar Akuntansi Keuangan Entitas Mikro Menengah Kecil) dikarenakan pemilik usaha tersebut ternyata tidak memahami betul dalam penyusunan laporan keuangan dan ditemui hanya mencatat hasil pendapatan saja tanpa mencatat beban dan tak memperikarakan jumlah aset tersebut hanya berdasaran modal yang dikeluarkan.Kata Kunci: SAK EMKM, Laporan Keuangan, UMKM AbstractThis study aims to prepare reports on the preparation of financial reports for micro, small and medium enterprises based on sak EMKM, understand how to compile financial statements according to standards and only record reports of cash income and expenditures so that the car wash business does not get accurate information in profit and also control in terms of costs. The type of research used in this research is a type of qualitative research. Based on the processed results following SAK EMKM in the income statement, it knows the net income from the car wash business in detail compared to the results of the previous recording, which only recorded income. The Equity Change Report can show changes that occur in the capital of business owners during running their business. This report is intended for Tom Car Wash to be aware of the capital changes that occurred in the many. Conclusion, The Toms Car Wash car wash business, after being studied, has not used SAK EMKN (Financial Accounting Standards for Small and Medium Entities) based on accounting because the business owner did not understand very well in the preparation of financial statements and was found to only record income results without recording expenses and did not estimate the number of assets only based on the capital issued.Keywords: SAK EMKM, Financial Report, MSME
Pengaruh Manajemen Laba, Rasio Keuangan dan Mekanisme Corporate Governance terhadap Peringkat Obligasi Lucky Mahesa Yahya; KMT Lasmiatun; Meike Negawati Kesek; Titik Purwati; Antonius Rino Vanchapo; Jedithjah Naapia Tamedi Papia
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Investasi digolongkan menjadi dua jenis, yaitu investasi dalam surat kepemilikan (saham) dan investasi dalam surat utang (obligasi). Bursa Efek Indonesia mendefinisikan obligasi sebagai surat utang jangka menengah-panjang yang dapat dipindahtangankan yang berisi janji dari pihak yang menerbitkan untuk membayar imbalan berupa bunga pada periode tertentu dan melunasi pokok utang pada waktu yang telah ditentukan kepada pihak pembeli obligasi tersebut. Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan yang terdaftar di Bursa Efek Indonesia (BEI). Hasil dari penelitian menunjukkan: (1) manajemen laba berpengaruh terhadap peringkat obligasi; (2) rasio likuiditas berpengaruh terhadap peringkat obligasi; dan (3) rasio aktivitas tidak berpengaruh terhadap peringkat obligasi.
Faktor Yang Mempengaruhi Kinerja Pegawai (Studi Literatur Manajemen Sumber Daya) Susanti Usman; KMT Lasiatun; Meike Negawati Kesek; Dodi Setiawan Riatmaja; Jedithjah Naapia Tamedi Papia; Ahmad Muktamar B
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk menyelidiki faktor-faktor yang mempengaruhi kinerja pegawai melalui studi literatur dalam bidang Manajemen Sumber Daya Manusia. Faktor-faktor yang diteliti meliputi motivasi, kepuasan kerja, kompetensi, budaya organisasi, kepemimpinan, dan dukungan kerja. Kinerja pegawai dianggap sebagai faktor kunci dalam mencapai keberhasilan organisasi di pasar yang kompetitif saat ini. Manajemen Sumber Daya Manusia (MSDM) memainkan peran sentral dalam mengelola faktor-faktor yang mempengaruhi kinerja pegawai, seperti merekrut, mengembangkan, memotivasi, dan mempertahankan pegawai yang berkualitas. Penelitian ini menggunakan metode analisis literatur (library research) yang mengumpulkan data dari berbagai sumber literatur yang relevan. Dengan menganalisis dan mensintesis temuan-temuan ini, mereka dapat mengidentifikasi faktor-faktor yang paling berpengaruh terhadap kinerja pegawai. Data ini akan dianalisis secara kualitatif untuk mengidentifikasi faktor-faktor yang mempengaruhi kinerja pegawai. Faktor-faktor yang akan dipelajari meliputi lingkungan kerja, kepuasan kerja, dan motivasi kerja. Faktor-faktor tersebut dapat saling berinteraksi dan mempengaruhi satu sama lain dalam memengaruhi kinerja pegawai. Hasil dari library research ini adalah bahwa: 1) lingkungan kerja berpengaruh terhadap kinerja pegawai; 2) kepuasan kerja berpengaruh terhadap kinerja pegawai; 3) dan Motivasi Kerja berpengaruh terhadap kinerja pegawai.
PENINGKATAN SIKAP POSITIF MAHASISWA MELALUI PENDIDIKAN KARAKTER DI UNIVERSITAS Sri Asyrafil Mustaqmah; Azhariah Rachman; Trisna Rukhmana; Anita Widyawati; Pius Weraman; Meike Negawati Kesek
Jurnal Review Pendidikan dan Pengajaran (JRPP) Vol. 6 No. 3 (2023): Volume 6 No. 3 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v6i3.19311

Abstract

Penelitian ini membahas tentang upaya meningkatkan sikap positif mahasiswa melalui pendidikan karakter di lingkungan universitas. Pendidikan karakter telah menjadi isu penting dalam pendidikan tinggi, karena pengembangan sikap positif dan nilai-nilai moral yang kuat sangat diperlukan dalam membentuk individu yang berdaya saing dan berkarakter baik. Penelitian ini bertujuan untuk mengevaluasi efektivitas program pendidikan karakter dalam meningkatkan sikap positif mahasiswa serta menganalisis dampaknya terhadap kualitas pembelajaran di universitas. Metode penelitian ini melibatkan desain eksperimen dengan kelompok kontrol dan kelompok perlakuan. Mahasiswa dari berbagai program studi di universitas dipilih sebagai sampel penelitian. Kelompok perlakuan menerima program pendidikan karakter yang terintegrasi ke dalam kurikulum, sementara kelompok kontrol tidak menerima perlakuan khusus. Data dikumpulkan melalui kuesioner sebelum dan setelah implementasi program pendidikan karakter. Hasil penelitian menunjukkan bahwa program pendidikan karakter memiliki dampak positif yang signifikan terhadap peningkatan sikap positif mahasiswa. Aspek-aspek seperti etika, tanggung jawab, kerjasama, dan semangat berprestasi mengalami peningkatan yang signifikan dalam kelompok perlakuan. Selain itu, peningkatan sikap positif ini juga berkontribusi pada peningkatan interaksi sosial dan partisipasi dalam kegiatan akademik dan non-akademik di universitas. Kesimpulannya, pendidikan karakter dapat efektif meningkatkan sikap positif mahasiswa di lingkungan universitas.
Implementasi Metode Pembelajaran Berbasis Proyek dalam Pendidikan Tinggi untuk Memfasilitasi Pemecahan Masalah Multidisiplin Ilham Kamaruddin; Mike Nurmalia Sari; Jedithjah Naapia Tamedi Papia; Patima M.Usman; Nining Andriani; Meike Negawati Kesek
Journal on Education Vol 6 No 4 (2024): Journal on Education: Volume 6 Nomor 4 Mei-Agustus 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i4.5990

Abstract

Project-Based Learning (PBL) has emerged as a prominent approach in higher education to facilitate multidisciplinary problem-solving skills among students. This article explores the implementation of PBL in higher education settings and its effectiveness in fostering collaborative learning and interdisciplinary problem-solving abilities. It discusses the challenges faced in implementing PBL, such as paradigm shifts in teaching roles, logistical issues, and disparities in student readiness and motivation. Effective strategies to address these challenges, including faculty training, resource allocation, and student support, are also discussed. The discussion underscores the potential of PBL to enhance student learning experiences and prepare them for the complexities of the modern workforce.
Preparing Financial Reports Using Microsoft Excel Based on SAK EMKM (Case Study of Various Kiosk Umkm) in Manado Tuerah, Raykes Hinrich; Maradesa, Christony; Kesek, Meike Negawati; Ruhiyat, Ruhiyat
Journal Of Accounting Management Business And International Research Vol 3, No 1 (2024): April 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v3i1.1149

Abstract

Kios Aneka's business has only been running for 2 years now. Kios Aneka has 2 types of business, namely the gas trading business and the advertising agency business. According to an interview with the kiosk owner, currently the business is running well but not too significantly, he added that currently additional business capital is needed by borrowing capital from banks or other sources. However, the current obstacle is regarding information in submitting financial report documents for administration to the bank or other partners in lending capital. The type of research used in this research is qualitative research. Based on the results of processed financial reports based on SAK EMKM using Microsoft Excel, this report summarizes all income and expenses for one period, including the cumulative impact of income, profits, expenses and losses on Kios Aneka MSMEs. The balance sheet is an accounting report that summarize Kios Aneka's assets (current, long-term and intangible assets). On the liabilities side, there are liabilities (debts, bills and bank loans) and equity (share capital and profits). Notes to financial statements (CALK) are notes or additional information added to the end of a financial report. Based on the results of research conducted at Kios Aneka, it can be concluded that the owner of Kios Aneka does not prepare financial reports based on accounting standards for micro, small and medium enterprises (SAK EMKM), because entrepreneurs do not have knowledge of accounting and accounting standards for micro, small and medium enterprises (SAK EMKM).
PENGEMBANGAN KETRAMPILAN ABAD 21 DALAM MENGHADAPI KURIKULUM MERDEKA DI PERGURUAN TINGGI Muhamad Saiin; Rosaniya E. Rehiara; Fahrur Rozi; Hamdiana; Muhammad Rifai; Meike Negawati Kesek
EDU RESEARCH Vol 5 No 2 (2024): EDU RESEARCH
Publisher : IICLS (Indonesian Institute for Corporate Learning and Studies)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47827/jer.v5i2.191

Abstract

The Merdeka Curriculum introduced by the Ministry of Education and Culture of the Republic of Indonesia is an effort to prepare university graduates who are ready to face the challenges of the 21st century. 21st century skills such as critical thinking, creativity, collaboration, and communication are the keys to success in this increasingly complex era. Universities need to develop learning strategies and innovations that can encourage the development of students' 21st century skills. This paper aims to examine how universities can develop students' 21st century skills in the context of the Merdeka Curriculum. The method used is a literature study by analysing various sources related to the Merdeka Curriculum and 21st century skills. The results show that universities need to change the learning paradigm, design a competency-based curriculum, adopt an active learning model, and create a learning environment that supports the development of 21st century skills. In addition, collaboration between universities, industry, and the community is also needed to ensure the suitability of graduate competencies with needs.
Penyusunan Sistem Pengelolaan Persediaan Dan Aset Tetap Berbasis Website Pada Usaha Penyewaan Alat Multimedia Lof Visual Tangon, Joseph N.; Wangarry, Andreas R.; Syaefudin, Fanesa I. M.; Kesek, Meike N.
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.876

Abstract

Efficient and effective management of inventory and fixed assets are two very important aspects in the sustainability of a business. However, in the digital era like today, the management of both aspects which is still manual can be an obstacle in achieving the desired level of efficiency and effectiveness. Lof Visual, as a multimedia equipment rental business, often faces challenges in managing various inventory and assets. Difficulty in conducting inventory and inaccuracy in assessing assets are some of the problems that can affect the accuracy of financial reports. This study aims to produce an efficient and effective website-based inventory and fixed asset management system. The purpose of this study is to implement the preparation of a website-based inventory and fixed asset management system in improving the management owned. The type of research used is qualitative research. The data collection methods used are interviews, observations, literature studies. The results of the study indicate that the system developed successfully meets user needs and can improve the efficiency of inventory and fixed asset management at Lof Visual.
Co-Authors Ahmad Muktamar B Ali Ramatni Andreas R. Wangarry, Andreas R. Anita Widyawati Ansori Ansori Antonius Rino Vanchapo Azhariah Rachman Beno Jange Bryant Josua Runturambi Christony Maradesa Deisi Elisabeth Malonda Dodi Setiawan Riatmaja Fahrur Rozi Firmansyah Reskal Motulo Hamdiana I Made Aditya Ida Bagus Made Wisnu Parta Jedithjah Naapia Tamedi Papia Jerry Heisye Purnama Joseph Nugraha Tangon Kamaruddin, Ilham Karsim Karsim KMT Lasiatun KMT Lasmiatun Kurniati Karim Kusuma Wardany Lucky Mahesa Yahya M. Arif Abd Hakim Mira Hastin Muhamad Saiin Muhammad Rifai Nining Andriani Raykes Hinrich Tuerah Rosa Zulfikhar Rosaniya E. Rehiara Ruhiyat Ruhiyat Ruhiyat Ruhiyat, Ruhiyat Sari, Mike Nurmalia Sintia Nurani Korompis Sri Asyrafil Mustaqmah Susanti Usman Syaefudin, Fanesa I. M. Tangon, Joseph N. Trisna Rukhmana Usman, Patima M Weraman, Pius