bluuebunny/crossref_metadata_2025 huggingface dataset:
Perencanaan Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) pada Badan Pendapatan Daerah Kota Padang Tahun 2021-2023
Authors: Elan Suvindo  , Mas Halimah
Published: April 2024

The objective of this research was to understand the process of planning the Land and Building Tax (PBB-P2) at the Padang City Revenue Agency. The study employed a qualitative descriptive method. Data collection techniques included interviews and documentation. The results of the study depicted that in setting revenue targets for the year 2021-2022, the Padang City Revenue Agency still relied on assumptions without conducting in-depth studies on the actual sources of revenue. In 2023, the Padang City Revenue Agency changed its planning approach by conducting comprehensive analyses of revenue potential based on revenue trends and various alternative efforts to increase revenue. The achievement of the target could be considered a positive accomplishment; however, the fact that the realization was still far below the actual potential indicated that there was still room for improvement in planning.

Keywords: Revenue Planning; Rural and Urban Land and Building Tax (PBB-P2); Regional Revenue Agency of Padang City
Analisis Pelaksanaan Pembelajaran Pendidikan Agama Islam Berbasis Blanded Learning di SMP Negeri 40 Medan
Authors: Musthopa Husein  , Munawir Pasaribu
Published: April 2024

Blended Learning method is a promising alternative for enriching the learning experience. Given the challenges and opportunities in implementing Blended Learning in schools, this research aims to make a constructive contribution to schools, teachers and the government. The method used in this research is a qualitative research procedure to describe the character of the problem being monitored. explains that qualitative research aims to obtain a complete reflection of things in the minds of the people being supervised). In conclusion, the implementation of Blended Learning at SMP Negeri 40 Medan offers a learning approach that combines face-to-face interaction in class with the use of technology and online platforms. Although the majority of students respond positively to the flexibility of Blended Learning, there are several challenges that need to be overcome, especially regarding unequal access to technology and time management.
Penerapan Pemberian Punishment dan Reward pada Pembelajaran Fiqih di SMP Swasta Darul Ulum Aceh Tenggara
Authors: Gusti Randa Ras  , Mavianti
Published: April 2024

This research is motivated by the implementation of punishment and reward at the Darul Ulum Private Middle School in Southeast Aceh. The majority of students have difficulty academically and are less enthusiastic about studying fiqh. As a result, the author is curious about how children at the Darul Ulum Private Middle School in Southeast Aceh receive rewards and punishment during the learning process. This type of research is field research with a descriptive qualitative method that describes the application of punishment and rewards in fiqh subjects at Darul Ulum Private Middle School, Southeast Aceh. In collecting data, researchers used observation and interview techniques. The main data sources and informants in this research were fiqh teachers and their supporting informants, several students. Meanwhile, to analyze it, researchers used data reduction steps, data presentation, and drawing conclusions. The results of the research stated that at Darul Ulum Private Middle School in Southeast Aceh, rewards and punishment were given with the aim of improving students' welfare and arousing interest in learning so that they felt satisfied and more enthusiastic about learning. Punishment is also intended to educate and improve student performance in the future. Punishment and rewards applied by teachers also take various forms, including rewards in the form of praise, additional grades, gifts and punishment, some in the form of preventive and repressive. The implementation of punishment and rewards that have been implemented by fiqh teachers at Darul Ulum Private Middle School, Southeast Aceh. Students can move in a more positive direction because of several existing approaches and forms regarding behavior.
Efektivitas Komunikasi Organisasi dalam Perspektif Islam di Lembaga Pendidikan
Authors: Khairani Khairani , Simanjuntak Siti Khalijah , Sulasmi Sulasmi , Chair Sultan Ayughi , Mesiono Mesiono
Published: April 2024

The focus of this research is on organizational communication in the perspective of Islamic education that has not been effective. By using relevant literature and references, this research determines the importance of communication in Islamic educational organizations. Data was collected through Google Scholar. Verses from the Qur'an are used to illustrate the role of communication within an organization. When members of the organization know how to communicate well, then organizational communication can run smoothly. Effective communication among organization members maintains good relationships in accordance with established rules. The verses from the Qur'an serve as a basis for communication within the educational institution. This study found that communication among organization members using hierarchical positions should be well-established and consider the tasks and positions of each.
Manajemen Stres terhadap Kepuasan Kerja Guru dan Manajemen Waktu Pembelajaran Siswa di SDS Islam An Nizam Medan
Authors: Rubino Rubino , Rambe Ali Akbar , Siregar Awaluddinsyah
Published: April 2024

This research discusses stress management on teacher job satisfaction and student learning time management at SDS Islam An Nizam Medan. The type of research used is qualitative. Qualitative method produces descriptive data in the form of written or spoken words from people and observed behaviors. By using qualitative data collected directly in the field. The primary data source for this research is teachers and students, while the secondary data source includes profile data, school history, vision and mission, stress management theory on teacher job satisfaction, and student learning time management theory. Data collection techniques include observation, interviews, and documentation. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The research found that teacher stress management at SDS Islam An Nizam Medan is an effort to deal with stress or pressure in the work environment. The purpose of stress management itself is to improve the quality of teachers' lives so that they are better able to design solutions to problems that arise, especially those related to the causes of stress in the workplace. Student learning time management at SDS Islam An Nizam Medan shows that the students have set goals, arranged schedules, set priorities, been assertive, avoided procrastination, and minimized wasted time.
Kepemimpinan Pendidikan Islam di Banten: Komparasi Gerakan Pembaharuan Pendidikan Islam K.H. Mas Abdurrahman dan K.H. Syam’un
Authors: Badri Muhammad Shofwan Mawally Nafis , Muslihah Eneng , Shobri Shobri
Published: April 2024

This research aims to understand the development and impact of the Islamic education reform movement in the Banten region during the Dutch colonial period. It uses qualitative literature research methods to identify, analyze, and compare the roles of K.H. Mas Abdurrahman and K.H. Syam'un in this movement. The research describes the history of the Islamic education reform movement in Banten and focuses on the comparison of educational leadership between K.H. Mas Abdurrahman and K.H. Syam'un. Additionally, it provides deep insights into their roles in this movement and its impact on further understanding of Islamic education reform and leadership in the Islamic Education Reform Movement in Banten.
Persepsi Guru terhadap Model Pembelajaran Sinektik untuk Mengembangkan Keterampilan Menulis Bahasa Asing
Authors: Putri Fika Ayu Gustiyani , Budiman Nandang
Published: April 2024

The synectic learning model can enhance students' creativity, especially in writing skills, involving the use of analogies, metaphors, and creative thinking techniques such as brainstorming. Researchers tried to examine teachers' perceptions of synectic learning for writing skills in foreign languages through open interviews. The interview results and discussions will be presented in this article.
Analisa Peningkatan Softskill dan Hardskill Siswa melalui Kurikulum Merdeka dengan Machine Learning
Authors: Hilmizen Naufal , Munandar Aris , Muryati Jamilah , Mulyanto Agus
Published: April 2024

The Merdeka Curriculum serves as a foundation for developing skills, both hard and soft, to prepare students to face the complex demands of society and the working world. However, assessments of improvements in soft and hard skills often lack consistency due to the subjective nature of evaluation by educators. This research aims to address these challenges by integrating Machine Learning (ML) methods into the assessment process. ML methods, including multiple linear regression, support vector machine (svm), and artificial neural network (ann), are implemented to help achieve more objective and consistent evaluations of students' progress in soft and hard skills. The research also involves comparing the accuracy of these three machine learning methods, resulting in 91.13%, 88.92%, and 91.26% accuracy, respectively. This research is expected to make a valuable contribution to understanding the effectiveness of the Merdeka Curriculum in relation to students' skill development. The comparison of accuracy of machine learning methods is also expected to provide important insights for educators, policymakers, and education stakeholders to support more informed and data-driven decision-making.
Pengaruh Service Quality dan Perceived Value terhadap Customer Satisfaction dengan Customer Trust sebagai Variabel Intervening
Authors: Cnosta Cella , Ningrum Nonik Kusuma , Cahyani Putri Dwi
Published: April 2024

This research aims to test whether service quality and perceived value influence customer satisfaction with customer trust as an intervening variable. The research sampled several users of Skintific skincare products. The sampling method used was nonprobability sampling through purposive sampling. Data collection was done using a questionnaire distributed through Google Forms. A total of 244 questionnaires were processed, obtained using a sample size formula depending on the number of indicators and multiplied by 5 to 10. The data was analyzed using multiple regression analysis and processed using SPSS version 25. The results of this research indicate that (1) service quality has a positive and significant influence on customer satisfaction, (2) perceived value has a positive and significant influence on customer satisfaction, (3) service quality has a positive and significant influence on customer trust, (4) perceived value has a positive and significant influence on customer trust, (5) customer trust has a positive and significant influence on customer satisfaction.
Pengaruh Teknik Pictorial Riddle terhadap Kreativitas Mata Pelajaran IPS Kelas V SDN 104215 Sudirejo
Authors: Ginting Roynoaldy , Pulungan Lilik Hidayat
Published: April 2024

The aim of this research is to enhance students' learning creativity by applying the pictorial riddle model in social studies education. The study uses a qualitative method. The subjects in this study are all fifth-grade students at SDN 104215 Sudirejo, Namorambe District, Deli Serdang Regency, totaling 23 students. The data source in this study is all fifth-grade students at SDN 104215, and the student data collected is in the form of learning test results. The teacher, as the researcher, focuses on the teacher's activities in teaching and the interaction between the teacher and the students in the learning process. The results of this study show that the application of the pictorial riddle model (the key to success) in social studies education can improve students' learning outcomes and creativity. The pretest data before using the pictorial riddle model showed an average score of 72.52, while based on the posttest results after using the pictorial riddle model, there was an average score of 87.39, indicating an improvement. This is also evidenced by the number of students who achieved the minimum passing grade before the research was conducted.
Memahami Budaya Bangsa Asing melalui Tarian Adat untuk Meningkatkan Kompetensi Individual Deference Siswa Darul Muhmin School, Satun Thailand
Authors: Syahfitri Ayunda , Wastuti Sri Ngayomi Yudha , Hasibuan M Fauzi
Published: April 2024

This research aims to understand the comprehension of foreign cultures through traditional dances, enhance students' competence, and shape character. Qualitative method was used with a case study at Darul Muhmin School. The results indicate that traditional dances shape students' understanding of cultural diversity, improve character, and assists students face global challenges. Integrating traditional dances into the curriculum contributes to shaping students' character to be open, tolerant, and ready to face global challenges. The role of teachers and curriculum planning is crucial in providing deep and relevant learning experiences for students, ensuring that cultural diversity becomes an integral part of this school.
Pemikiran Driyarkara tentang Pendidikan dan Implikasinya bagi Etika Pancasila
Authors: Permana Restu Angga
Published: April 2024

This writing aims to explain and analyze Driyarkara's educational model, the role of Driyarkara's thinking in Indonesian education, and Driyarkara's efforts in realizing his point of view on education in Indonesia. The writing of this article uses the socio-historical method with the stages of verification, heuristics, interpretation, and historiography using a sociocultural approach and analytical descriptive writing. The results of this article explain that: (1) Driyarkara's educational model includes humanization, humanism, humanity, and humanism, (2) the role of Driyarkara's thinking in contributing to the nature of humanity in a complex manner through character building in educational institutions, 3) Efforts Driyarakara in realizing his point of view in expressing ideas in a book and implementing the realization of the application of character-based education in the field of education in order to create graduates with competent characters, compassion, and conscience. (4) An outline of Driyarkara's thoughts that are mutually sustainable and fundamentally related, including human characteristics, human morality, and conscience. (5) The ethical dimension of Driyarkara: Theological deontology. (6) The ethical implications of Pancasila from the Driyarkara perspective.
Analisis Kualitas Butir Soal HOTS pada Mata Pelajaran Biologi yang Diberikan pada Siswa Kelas 12 dan Dievaluasi Menggunakan Aplikasi Anates
Authors: Lestari Iing Dwi , Yumna K Ryke Zain , Dewi Siti Alda Lusia , M Early Sri , Nurhalizah Putri , Rosalina Siti
Published: April 2024

The aim of this research is to develop and describe an effective assessment instrument. This type of research is Research and Development, while the data collection technique uses test techniques. Data analysis techniques use qualitative and quantitative analysis. The results of this study are as follows: there are 13 significant assessment items and 12 items that are not yet significant. Therefore, there are still some items that need to be improved to be used as a suitable assessment instrument, both theoretically and empirically. Suitable theoretically means that it has fulfilled the aspects of construction, language, and material. While suitable empirically means through validity testing, reliability, difficulty level, discriminant power, and distractor quality analysis. An assessment instrument can be considered suitable if it meets the characteristics of Higher Order Thinking Skills; and the assessment instrument can be used as a tool to evaluate learning outcomes because it can differentiate between students with high, medium, and low abilities.
Pengembangan Multimedia Interaktif Berbasis Model Drill and Practice Materi Operasi Hitung Penjumlahan dan Pengurangan Bilangan Cacah Kelas IV SDN 4 Nyalian
Authors: Ni Made Nindya Cahyani  , Gusti Ngurah Sastra Agustika  , I Gusti Agung Ayu Wulandari
Published: April 2024

This research aims to describe the design, determine the feasibility of interactive multimedia based on the drill and practice model, and determine the effectiveness of interactive multimedia based on the drill and practice model. The product was tested by 1 subject matter expert, 1 instructional design expert, 1 learning media design expert, as well as research subjects with 3 students in individual trials, 12 students in small group trials, and effectiveness testing using 21 students. The research model used is the ADDIE model (Analyze, Design, Development, Implementation, Evaluation). This development research uses data collection methods by observation, interviews, questionnaires and tests. The data analysis techniques used are qualitative descriptive analysis, quantitative descriptive analysis and inferential statistics. The research results obtained were (1) Interactive multimedia design using the ADDIE development model, (2) the quality of interactive multimedia by subject matter content expert testing obtained a result of 89.58% in the good category, the instructional design expert test obtained a result of 91% in the very category. good, learning media design expert tests obtained 90% results in the very good category, individual trials obtained 87.89% results in the good category, and small group trials obtained 88.85% results in the good category, (3) effectiveness of interactive multimedia Based on the results of the t-test, tcount is 5.288 and ttable is 2.085, meaning tcount > ttable, so H0 is rejected and Ha is accepted. Thus, the results of this research show that Interactive Multimedia Based on the Drill and Practice Model is feasible and effective to apply for class IV Semester I in the material of arithmetic operations for addition and subtraction of whole numbers up to 1,000.
Meningkatkan Kognitif Anak melalui Kegiatan Denah Menempel Buah di PAUD/TKQ Madani
Authors: Ardana Sri , Wahyuni Sri
Published: April 2024

This study aims to understand the outcomes of children's thinking at PAUD/TKQ Madani. The purpose of this examination is to determine if there is an improvement in children's mental capacity for learning mathematics. The examination strategy employs clear techniques. The test type is Classroom Activity Exploration. The method of information gathering uses perception and estimation, while the information collection tools use perception sheets and learning outcome tests. The exploration results show that educators and scientists collaborate in implementing learning exercises, leading to the final product examining information in cycles I and II. Among them, there is an improvement from the pre-cycle, with 6 children in the BB category (54.5%) and 5 children in the MB category (45.5%) out of 11 children, while in the main cycle, there are (82%) MB children and (18%) BSH children. Furthermore, in cycle II, there are (18%) BSH children and (82%) BSB children. The results of the review indicate an increase in the mental capacity of the younger generation at PAUD/TKQ Madani by utilizing organic products while still outlining actions.
Peran Cash Waqf Linked Sukuk (CWLS) dalam Pemerataan Ekonomi dan Kesejahteraan di Indonesia
Authors: Oftafiana Triya , Nur Laila Resa
Published: April 2024

Wakaf was the economic base of the Mamluk dynasty. Wakaf undergoes transformation with the needs of the times because wakaf has a higher value of flexibility compared to zakat, one of which is the use of productive wakafs, like money wakaf. One of the innovations of the money waqf is the presence of Cash Waqf Linked Sukuk where the urgency of the publication of CWLS among other things strengthens the financial economic capacity of the Shariah, strengthens management of the national wahaf institutions, supports the achievement of SDGs, and encourages social investment. This research uses a kind of library research method by gathering data from a variety of literature. The CWLS can prove that even though the wahaf value is not high, it still brings tremendous benefits. From the first publication of the Wakaf chapter to the present day, the CWLS results have contributed significantly to the economic sector or other sectors, such as post-pandemic economic recovery, development and provision of health facilities, empowerment of farmers, and various other tools programmes. CWLS could be a leading product in the future and a reserve for Indonesian economic development.
Pendayagunaan Dana Zakat, Infaq, dan Shodaqoh Melalui Pemberdayaan Program Layanan Kesehatan: Studi Kasus Padalembaga Kesehatan Madani Rumah Sehat Madani Yayasan Dompet Sosial Madani Provinsi Bali
Authors: Mashuri Eko , Wiyono Agung , Agus Eko Sujianto
Published: April 2024

The use of Zakat, Infaq and Sadaqah (ZIS) through the Madani Social Wallet in Bali plays a strategic role in alleviating poverty, increasing social welfare and building a sustainable community economy. Dompet Social Madani as the manager of ZIS is responsible for collecting, distributing and using funds effectively in accordance with Islamic Sharia principles. The use of ZIS in Bali is carried out through several stages starting from identifying mustahik, raising funds to implementing empowerment programs. Mustahik is the main beneficiary of ZIS distribution which includes the poor, orphans, widows and other vulnerable groups. Transparency and accountability in reporting fund management are important foundations for building public and donor trust in Dompet Social Madani. Madani Bali Social Wallet also integrates an economic empowerment approach in ZIS management. The empowerment program includes vocational training, support and business capital so that mustahik can be economically independent. In addition, part of the ZIS funds are allocated for the development of social infrastructure, such as building schools and other public facilities, to provide long-term benefits for the community. Collaboration with government, the private sector and other organizations is essential to increase the positive impact of ZIS. This collaboration optimizes resources and increases the efficiency of program implementation. Public education about the importance of zakat, infaq and shadaqah is also an integral part of the Bali Madani Social Wallet's efforts to expand reach and increase community awareness and involvement. One form of utilizing ZIS through the Madani Social Wallet in Bali is by establishing a Madani Health Institution which is realized in the form of a Madani Healthy House by not only collecting funds for aid, but also providing health services directly to the poor and underprivileged.
Analisis Perhitungan Harga Pokok Produksi Roti dengan Menggunakan Metode Full Costing pada UMKM San Roti
Authors: Wahyu Bagus Putra  , Yulinartati  , Elok Fitriya
Published: April 2024

In Indonesia, many companies or MSMEs do not use proper financial records, especially in calculating the cost of production. Even though this calculation is really needed so that there are no errors in calculating the cost of production. The method used in this research is the Full Costing method because this method is required to include all costs incurred in the production process, including variable overhead costs and fixed overhead. It is from this background that this research was conducted with the title ""Analysis of the Calculation of the Cost of Production of Bread Using the Full Costing Method in SAN Roti MSMEs" Lumajang. This research uses a descriptive qualitative approach where the aim is to explain systematically the research focus which includes calculating the cost of production using the full costing method. The object of this research is a bakery. Data was collected by means of observation, interviews and documentation. The research results show that calculations using the full costing method produce lower costs than calculations according to San Roti. This is because in the calculations made by UMKM San Roti there are costs that are not included in the calculation, namely asset depreciation costs. Meanwhile, in calculations using the full costing method, asset depreciation costs are calculated and included in the calculation, resulting in different production costs.
Penerapan ISAK 35 terhadap Laporan Keuangan Masjid Studi Kasus di Masjid An Nuur Tulungagung
Authors: Angga Widyawardana  , Fredy Setiawan  , Agus Eko Sujianto
Published: April 2024

This research aims to analyze the application of ISAK 35 to the financial reports of the An Nuur Mosque in Tulungagung. ISAK 35, as part of sharia-based Financial Accounting Standards, has the aim of ensuring compliance with sharia accounting practices in the management of funds and assets. The An Nuur Mosque was chosen as a case study because of its central role in providing religious and social services in the Tulungagung community. This research involves an in-depth analysis of the An Nuur Mosque's financial reports, focusing on elements related to ISAK 35, such as recording sharia-based transactions, separating amil and zakat funds, as well as disclosing information in accordance with sharia principles. The case study method is used to understand the implementation of ISAK 35 in a practical context and gain a holistic understanding of mosque financial management. The research results are expected to provide a deeper understanding of the extent to which the An Nuur Mosque has complied with ISAK 35 and its impact on transparency, accountability and public trust. The implications of this research can also provide insight for financial managers of mosques and sharia financial institutions to increase efficiency and compliance in managing religious funds. Through this research, it is hoped that practical recommendations will emerge to improve the application of ISAK 35 in mosque financial reports, with the ultimate aim of strengthening the financial integrity and sustainability of mosques as religious institutions. Thus, this research makes a positive contribution to the development of sharia accounting practices in the context of mosque finances in Indonesia
Peran Dinas Tenaga Kerja dan Transmigrasi Provinsi Jawa Timur dalam Perlindungan Hukum Atas Upah Pekerja
Authors: Aprilia Verlianti  , Arimurti Kriswibowo
Published: April 2024

The government as an institution is responsible for providing the right to workers' wages and ensuring that the application of applicable regulations can be implemented properly. In this regard, Disnakertrans through the supervision sector, conducts monitoring related to the application of labor regulations.  The East Java Provincial Manpower and Transmigration Office, through the field of supervision, aims to provide protection and fulfillment of workers' wages in accordance with the City / Regency Minimum Wage (UMK).  The legal basis is Law No.13 of 2003 on Manpower, as a guideline for the Manpower Office to carry out its duties optimally. The purpose of this research is to find out how the role of the East Java Provincial Manpower and Transmigration Office in the legal protection of workers' wages as well as efforts that must be made in fulfilling legal protection of workers' wages, in labor protection in the East Java Province area. The type of research used is normative juridical with a qualitative approach method. This research uses primary and secondary data sources, where primary data is obtained from source information, namely labor inspector employees of the East Java Provincial Manpower and Transmigration Office. Data collection techniques were obtained through interviews, observations, and document studies to obtain research results. The results showed that the East Java Provincial Manpower and Transmigration Office has carried out its role optimally in providing legal protection for workers' wages
Analisis Efektivitas Pengelolaan Aset pada Bagian Umum Sekretariat Daerah Kabupaten Jombang
Authors: Shavira Shavira Aulia Safitri , Susi Hardjati
Published: April 2024

The delegation of authority that was originally handled by the central government and then transferred to the local government resulted in an increase in the authority of the local government when regional autonomy was implemented. Among these authorities is the management of regional property. The government has issued a number of regulations relating to the management of regional property to improve the way state or regional property is managed to facilitate the realization of good governance in the implementation of regional autonomy. The General Section is a government organization under the auspices of the General Administration Section of the Regional Secretariat of Jombang Regency. Its duties include assisting the General Administration Assistant in planning work programs, organizing and repairing household goods, and organizing leadership and regional equipment arrangement programs. Most of the assets owned and supervised by the General Section are assets used to support significant operational activities in other Regional Apparatus Organizations (OPD). Knowing how well asset management in the General and Regional Assets Section of the Regional Secretariat of Jombang Regency is the purpose of this research. Documentation is the data collection method used in this study. The analysis of this study used an effectiveness scale and descriptive statistics. Planning and budgeting for the needs, purchases, and use of the General Section are the results of this study, and are carried out administratively in accordance with applicable laws. However, from the results of the analysis, asset management in the General Section is still not effective.
Analisis Penerapan Sistem Pengendalian Internal Atas Akuntabilitas Pengelolaan Keuangan Desa di Desa Sidorukun Kecamatan Randangan
Authors: Septian Sulistiawan  , Mattoasi  , Lukman Pakaya
Published: April 2024

Septian Sulistiawan, 2024. “Analysis of the Implementation of internal Control System on Accountability of Village Financial Management in Sidorukun Village, Randangan Subdistrict”. Accounting Study Program, Department of Accounting, Faculty of Economics, Universitas Negeri Gorontalo. The Principal Supervisor: Mattoasi, S.Pd,.SE M.Si, Ph.D The Co-supervisor: Lukman Pakaya, S.Pd., MSA. This research aimed to answer how the implementation of the internal control system on accountability related to village financial management in the governmentof Sidorukun Village, Randangan Subdistrict, Pohuwato Regency. This study was qualitative research using a descriptive analysis method. The research data sources used primary and secondary data was obtained from documentation of the internal control system on the accountability of village financial management in Sidorukun Village was quite good and structured based on applicable regulations. However, in village financial management, it was found that the management of village wealth and assets was not accountable, and there was a lack of qualified human resources due to educational issues. This indicates that the internal control system in maximizing village financial management is optimal in its implementation, although there is a lack of knowledge among village officials in terms of village financial management, requiring continuous assistancefrom local government offcials.
Efektivitas Tingkat Literasi Keuangan, Kepercayaan dan Kualitas Pelayanan terhadap Minat Menabung di Bank Syariah
Authors: Sriyono  , Siska Putri Utami  , Tiara Nur Mediana Faradilah  , Safira Ariskiya  , Sofiyatus Zahro
Published: April 2024

Due to a lack of knowledge and exposure to sharia banks, people tend to think that saving at conventional banks and sharia banks is the same. The decline in people's interest in saving in sharia banking is also influenced by the increasingly widespread use of conventional banking compared to sharia banking. Financial literacy does not have a significant effect on interest in saving at Islamic banks. Trust has a positive and significant effect on interest in saving in Islamic banks. The influence of service quality on the research results shows that the service quality variable has a significant influence on people's interest in saving at Sharia Banks. Financial literacy does not have a significant effect on interest in saving at Sharia Banks. Trust has a positive impact on interest in saving at Sharia Banks. The quality of this service has a big influence on people's interest in saving at Sharia Banks
Implementasi Kebijakan Penyelesaian Retur Surat Perintah Pencairan Dana pada Kantor Pelayanan Perbendaharaan Surabaya 1
Authors: Fitriana Nur Azizah Safiq , Muljanto Muhammad Agus
Published: April 2024

In the research abstract, the author explains the policy of resolving SP2D returns in state financial management carried out by the Minister of Finance as the State General Treasurer through the State Treasury Service Office (KPPN). KPPN is part of the Directorate General of Treasury at the Ministry of Finance, directly related to the Head of the Regional Office of the Directorate General of Treasury. On the other hand, state ministries/institutions involve Work Units (Satker) as part of their organizational structure, responsible for activities that use APBN funds. This research uses a descriptive qualitative method, which focuses on describing, analyzing, and understanding more in-depth data from interviews and observations regarding the issue of SP2D returns. The aim is to understand the root causes of SP2D returns and the process of resolving them at KPPN Surabaya I through analysis of data collected at the research location. We as writers refer to the theory of George C. Edward III's theory that highlights communication, resources, disposition, and bureaucratic structure as factors that influence the success of policy implementation. In this study, the bank section aims to improve the service standards that have been implemented to achieve better results.
Analisis Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan pada Usaha Mikro Kecil Menengah di Kota Batam
Authors: Melinda A.J Munthe  , Mortigor Afrizal Purba
Published: April 2024

This study aims to analyze the application of SAK EMKM in the preparation of financial reports on small and medium micro businesses in Batam City. This study used a descriptive and quantitative statistical approach with a population of 700 MSMEs registered with the Batam City Cooperatives and Small and Medium Enterprises Office and the sample in this study consisted of 100 respondents and used a questionnaire as a data collection instrument. From the data analysis, it was found that SAK EMKM did not affect financial reports with t count (1.276) < t table (1.983) and MSME socialization had an effect on financial reports with t count (6.462) > t table (1.983). Simultaneously the results of the EMKM SAK F test and MSME outreach have an effect on financial reports with a calculated F value (28.566) > F table 2.69).
Faktor Faktor yang Mempengaruhi Mahasiswa Kota Batam dalam Memilih Jalur Karir Akuntansi
Authors: Amielia Eka Putri Galu Mabela  , Erni Yanti Natalia
Published: April 2024

This study aims to find whether intrinsic motivation, extrinsic motivation, and career exposure can influence students in choosing an accounting career path. This research contains 298 samples of active accountant students at Kota Batam taken from Universitas Internasional Batam, Universitas Riau Kepulauan, Universitas Universal and Universitas Batam. The method used in this research is quantitative with a Multiple Linear Regression statistic approach. To conduct this research, descriptive statistical tests, data quality tests, classical assumptions, multiple regression tests, coefficients of determination, and hypothesis tests are employed. The findings of this research are, intrinsic motivation partially influences students in choosing an accounting career path, extrinsic motivation partially influences the in choosing an accounting career path, career exposure partially influences the student in choosing an accounting career path. All of the variables simultaneously influence student accountants’ career path. Exposure career is the greater influence to students in choosing an accounting career path due to its coefficient regression score which is higher than independent variables. We suggest for future research to use the factor of a third person or use other factors such as motivation for overseas job opportunities.
Analisis Faktor-Faktor yang Mempengaruhi Persepsi Penggunaan Informasi Akuntansi pada Usaha Mikro Kecil dan Menengah
Authors: Feronica Try Octaviana Purba  , Argo Putra Prima
Published: April 2024

This study aims to analyze the factors that influence the perception of the use of accounting information in Micro, Small and Medium Enterprises MSMEs in Batam City. This study used a descriptive and quantitative statistical approach with a population of 990 MSMEs registered at the Batam City Office of Cooperatives and Micro Enterprises with a sample of 100 respondents using a questionnaire as a data collection instrument. From the analysis of the data, the results show that accounting knowledge affects the perception of the use of accounting information with t count 2.377 > t table 1.984, business experience influences perceptions of the use of accounting information with t count 3.675 > t table 1.984, business scale does not affect the perception of the use of accounting information with t count 1.790 > t table 1.984. Simultaneously the results of the F test of accounting knowledge, business experience and business scale affect the perception of the use of accounting information with an F count 38.357 > F table 2.70.
Keutamaan Membaca Al-Qur’an Menurut Al-Qur’an dan Hadis
Authors: Heriman Muhammad , Mahmudi
Published: April 2024

The importance of reading the Koran is a major aspect of Muslim religious practice. The Qur'an, as the holy book revealed to the Prophet Muhammad SAW, has virtues that are explained in the text itself and in the hadiths of the Prophet. This research aims to investigate the virtues of reading the Qur'an according to the Qur'an and Hadith In the context of the Qur'an, there are verses that emphasize the importance of reading, understanding and contemplating the meaning of Allah's verses. These verses provide guidance for Muslims to gain wisdom, life guidance, and blessings through reading and understanding the Al-Qur'an. Apart from that, the Qur'an also mentions that people who diligently read the Qur'an will get rewards and blessings in this world and the hereafter. The hadith of the Prophet Muhammad SAW also emphasizes the virtue of reading the Koran. The Prophet said that every letter of the Koran read by a Muslim will bring a reward, and each reward will be multiplied in the reading of the Koran. Other hadiths highlight the spiritual benefits and blessings gained through active engagement in reading and understanding the Qur'an. This research also discusses recommended ways to read the Qur'an with full khushu' (solemn) and tuma'ninah (calm). This includes understanding the meaning of verses, reflecting on Islamic teachings, and practicing the moral values ​​contained in the Koran. By detailing the virtues of reading the Qur'an through analysis of the Qur'an and Hadith, this research seeks to provide a deeper understanding of how important the activity of reading the Qur'an is in the life of a Muslim. It is hoped that the conclusions of this research can provide motivation and inspiration to Muslims to be more diligent in reading and contemplating the meaning of the Al-Qur'an in an effort to get closer to Allah SWT.
Impletentasi Konsep Pendidikan Akhlak Luqmanul Hakim di Era Society 5.0: Kajian Tafsir Al-Misbah
Authors: Machmud  , Mahmudi
Published: April 2024

Humans as creatures who can be educated and educated (homo educandum) are implemented in educational activities in which there are educators and students as the main objects of education. Students from an educational perspective are often referred to as immature people, so they need help from other people who are considered adults. This process of assistance is called education (Daradjat 2006). The most basic education grows from the family environment, because it is from the family that the nation's next generation of children grows. The growth of a child's attitudes and behavior depends on the parents' educational patterns, especially how parents prepare their children in the Society 5.0 era, which has both positive and negative impacts on their lives. In fact, Islam has its own concept in educating children, but due to increasingly rapid technological developments, parents are paying less attention to educating children, especially educating a child's morals. The concept of moral education recommended by Islamic law is contained in the Koran, Surah Luqman, verses 12-19. The aims of this research are: 1) To find out who Luqmanul Hakim is in the Koran; 2) To find out Luqmanul Hakim's message about moral education according to the interpretation of Muhammad Quraish Shihab in the Al-Misbah tafsir and Mustafa Al-Maraghi in the Al-Maraghi tafsir 3) How is it implemented in the Era of Society. This research uses qualitative research with the type of library research. The data sources used are primary data sources which are the main data sources directly related to the research object including: QS Luqman verses 12-19 and their translations, Al Misbah's interpretation and Al Maraghi's interpretation then secondary data sources which include: journals, hadith and books -books that support and complement primary data. The data analysis used is a descriptive method. The research results show that: 1) Luqmanul Hakim is a noble servant of Allah and was chosen as a role model in educating children; 2) so that when educating children, it should be based on full love for their children by giving advice in the form of faith, monotheism and muamalah. These advices will lead their children to become noble, knowledgeable young people with a nation and state. noble morals too; 3) The importance of Moral Education in the Society 5.0 era as a bulwark for using technology as expected.
Efektifitas Pembelajaran dalam Pengembangan Bakat dan Minat Peserta Didik
Authors: Neliwati  , Adolina  , Al-Faris Rizza Fikri , Aisyah Siti
Published: April 2024

In essence, students' talents, abilities and capacities need to be developed and trained in order to produce the desired results, including talented students. The aim of this research is to analyze Class Teacher Strategies in Developing Students' Talents and Interests at MIN 5 Labuhanbatu. This type of research is qualitative research by developing concepts based on inductive data and collecting data and being scientific in nature. The data collection techniques used were observation, interviews and documentation. Data analysis is carried out by organizing data, describing it into units, synthesizing it, arranging it into patterns, choosing what is important and what will be studied and making conclusions. The results of this research are that support, direction, motivation from parents and educators, availability of facilities and infrastructure, as well as the use of digital media such as Power Point and YouTube, are the keys to developing the talents and interests of students at MIN 5 Labuhanbatu.
Pengaruh Tingkat Efisiensi dan Produktivitas SDM dalam Menjalankan Operasional Guna Meningkatkan Mutu Layanan Jaminan Kesehatan Nasional (JKN)
Authors: Risda P Hanatasya Aulia , Rusdi Hidayat N
Published: April 2024

In the era of globalization and digital, innovation is one thing that is discussed a lot by humans in order to try to create a form or thing or object that can make an activity more effective and efficient. The challenge to continue to innovate does not only come to individual people but also extends to the organizational scope. This research aims to look at the dynamics that occur in the innovation process carried out by BPJS Health by taking a case study on the SDM performance management system. Data was obtained through interviews and observations, research sources used a qualitative approach. With the aim of knowing the influence of the level of efficiency and productivity of human resources in carrying out operations in order to improve the quality of national health insurance services (JKN) . The innovation of the performance management system at BPJS Health is a concrete form that the organization sees employees as talents and as the main competitive asset and key factor for the organization's success in the future.
Strategi Sumber Daya Manusia (SDM) dalam Pemasaran Jasa Pendidikan
Authors: Dedi Abu Samsudin  , Anis Zohriah  , Abdul Mu'in
Published: April 2024

Education is a valuable investment for the future, and marketing educational services is an important aspect in making educational institutions high quality. This research was conducted to determine aspects of human resources in marketing educational services. This research uses qualitative methods and the data collection technique used in this research is library research, namely the research object used by searching for and collecting data or literary information in the form of books, journals, magazines, reports, and the others. The results of this research show that marketing educational services is very important in improving the quality of education. Product, price, place, promotion, people, physical evidence, process are important elements in marketing educational services. Meanwhile, in practice there are several marketing strategies for educational services, namely; market identification, market segmentation, product differentiation, and school services.
Upaya Fasilitator Puspaga Balai RW dalam Meningkatkan Motivasi Belajar Anak di Kelurahan Tanjung Perak
Authors: Luana Shiany Margareta  , Binti Azizatun Nafi’ah
Published: April 2024

This research discusses the implementation of the counseling program at Puspaga Balai RW on children's learning motivation. The focus of this research is the efforts of Puspaga facilitators in carrying out their role to bring public services, namely counseling, closer to the community. The research method used is qualitative research with descriptive methods. The research subjects were residents who had used Puspaga RW Hall counseling services. Data collection through in-depth observation and interviews. The conclusion of this research is that the Puspaga Balai RW counseling service is able to provide positive changes to children's learning motivation.
Perancangan Aplikasi Pengolah Data Siswa Berbasis Android: Studi Kasus: SDN 107453 Kampung Jawa Serdang Bedagai
Authors: Alda Muhamad , Putri Ratricia  , Atika Sari Br Pa  , Arief Fathurrahman
Published: April 2024

Technology is developing very quickly, especially in the field of information systems. Information technology is essential to every business, organization, government agency, and educational institution for data management and security purposes. As a result, it is critical that businesses, governments, or educational institutions put in place information systems that can be trusted to handle data processing smoothly and to help speed up task completion. A system is a collection or set of elements or variables that are interrelated, interact with each other, and depend on each other to achieve goals. Design is the stage in building a system after the system analysis stage and the system development cycle. In making the system, the tools used in making plans and designs are using Unifield Modeling Language (UML). Unifield Modeling Language is a language that has become the industry standard for visualizing, designing and documenting software systems. Use Case is one of the tools used to model user interactions with the system. Implementation is the application of how the system works based on the results of analysis and designs that have been made previously into a particular programming language.