bluuebunny/crossref_metadata_2025_split huggingface dataset:
A Five-Stage Model of Qur’anic Pedagogy Integration into Teacher Education Curriculum
Authors: Musa Ismail A. 
Published: January 2016

Abstract Advocacy for the infusion of Islamic resources into the education system permeates extant literature on Islamization of Knowledge. However, clear-cut strategies for redesigning teacher education curricula, at the systemic level, are yet to be evolved. This paper proposes a multi-stage model for developing an integrated teacher education curriculum that synthesizes the Qur’anic paradigm of pedagogy with conventional teaching approaches. Taking cognizance of the needs of educators of the future, the paper articulates the distinctive characteristics, tasks and actions associated with the stages of awareness generation among critical stakeholders. concept development based on the knowledge assets of the Qur’an, curriculum reform processes, implementation strategies and empirical methods for confirming the efficacy of the integrated package. In conclusion, the paper submits that a system-wide integrated pre-service education curriculum is capable of emerging and functioning effectively not only within the boundaries of Muslim education but also in non-Muslim contexts. Abstrak Advokasi untuk memasukkan sumber Islam ke dalam sistem pendidikan meresapi literatur yang ada tentang Islamisasi Pengetahuan. Namun, strategi yang jelas untuk mendesain ulang kurikulum pendidikan guru, pada tingkat sistemik, yang belum berevolusi. Makalah ini mengusulkan sebuah model multi-tahap untuk mengembangkan kurikulum pendidikan guru yang terintegrasi yang mensintesis paradigma Alquran pedagogi dengan pendekatan pengajaran konvensional. Mengambil tanggung jawab dari kebutuhan pendidik masa depan, artikel ini mengartikulasikan karakteristik khas, tugas dan tindakan yang terkait dengan tahapan generasi kesadaran di antara para pemangku kepentingan kritis. pengembangan konsep berdasarkan aset pengetahuan tentang Qur'an, proses reformasi kurikulum, strategi implementasi dan metode empiris untuk mengkonfirmasikan kemanjuran paket terpadu. Kesimpulannya, artikel ini menyampaikan bahwa dengan terpadunya kurikulum pendidikan pra-layanan seluruh sistem ini mampu berkembang dan berfungsi secara efektif tidak hanya dalam batas-batas pendidikan Islam, tetapi juga dalam konteks non-Muslim How to Cite: Musa, I., A. (2015). A Five-Stage Model of Qur’anic Pedagogy Integration into Teacher Education Curriculum. TARBIYA: Journal Of Education In Muslim Society, 2(1), 12-22. doi:10.15408/tjems.v2i1. 1748. Permalink/DOI: http://dx.doi.org/10.15408/tjems.v2i1.1748
Development of Student Worksheet by using Discovery Learning Approach for Senior High School Student
Authors: Astra I Made , Nasbey Hadi , Muharramah Nur Devia 
Published: January 2016

Abstract The aim of this research is to create student worksheet for physics learning by using discovery learning approach as a learning material referring to curriculum 2013. The method used in this research is research and development. This research consists of five steps: 1) needs analysis, 2) product development, 3) Validation by expert, 4) field test in small scale, and 5) field test in large scale. The average score for student worksheet are 92% from concept expert, 79,56% from media expert, and 91,51% from physics teacher. After revised, the student worksheet was evaluated by a field test in a small and large scale. The average score from both scale are 70,66% and 75,08 respectively. It is conluded that student worksheet by using discovery learning approach can be used and distributed as a learning material in physics learning for senior high school student grade X Abstrak Penelitian pengembangan ini bertujuan untuk menghasilkan produk berupa Lembar Kegiatan Siswa (LKS) pembelajaran fisika SMA dengan pendekatan Discovery Learning sebagai bahan ajar yang mengacu pada kurikulum 2013 pada Kompetensi Dasar praktikum kelas X semester genap. Metode yang digunakan pada penelitian ini adalah penelitian dan pengembangan. Prosedur penelitian dan pengembangan ini terdiri dari lima tahap, yaitu: 1) analisis kebutuhan, 2) pengembangan produk, 3) validasi ahli, 4) uji coba lapangan skala kecil, dan 5) uji coba lapangan skala besar. LKS fisika dengan pendekatan Discovery Learning telah melalui tahap uji validasi dengan presentase pencapaian sebesar 92%, menurut ahli materi, 79,56% menurut validasi ahli media, dan 91,51 % menurut guru fisika SMA. Setelah di revisi, LKS di uji cobakan skala kecil kepada 5 siswa menunjukan persentase capaian sebesar 70,66% dan uji lapangan menunjukan persentase capaian sebesar 75,08%. Dari penelitian ini, dapat disimpulkan bahwa LKS dengan pendekatan Discovery Learning yang dikembangkan sudah layak untuk digunakan dan disebarluaskan sebagai bahan ajar fisika kelas X semester genap How to Cite: Astra, I. M., Nasbey, H., Muharramah, N. D., (2015). Development of Student Worksheet by Using Discovery Learning Approach for Senior High School Student. TARBIYA: Journal Of Education In Muslim Society, 2(1), 91-96. doi:10.15408/tjems.v2i1.1749. Permalink/DOI: http://dx.doi.org/10.15408/tjems.v2i1.1749
Teacher Training to Handle Bullying in the School in Indonesia
Authors: Sholihah Hidayatus 
Published: January 2016

There are several students in Indonesia who have suffered from injury or even died because of bullying. As a consequence, school teachers in Indonesia need to be trained to handle and prevent bullying. This essay examines the importance of pre-service and in service teacher training in order to reduce and prevent bullying in school in Indonesia by examining the problem of bullying, discussing the effects of it and providing areas of training to help teachers to tackle bullying. There are several reasons why bullying becomes serious problem in school. First of all, bullying is a complex task for teachers because it is difficult to identify and, teachers find it difficult to differentiate between bullying and fighting or horseplay. Moreover, teachers lack the knowledge and skills to handle bullying. Bullying has negative effects not only on victims but also on bullies. Victims feel lonely, depressed, and often have low self-esteem, while bullies often exhibit sign of bad temper or depression. Areas of teachers pre- service and in- service training are1) assisting teachers to differentiate between bullying and fighting or horse playing 2) developing skills to communicate with bullies and to manage classrooms where bullying occurs. In conclusion, teacher training is a good solution to tackle bullying at school in Indonesia because teachers are in the front line to solve this problem. Permalink/DOI: http://dx.doi.org/10.15408/tjems.v2i1.1786
INTERNALISASI AKUNTANSI MANAJEMEN PERSPEKTIF BALANCE SCORECARD DALAM PENGUKURAN KINERJA PERGURUAN TINGGI
Authors: Adam Helmy 
Published: January 2016

Performance measurement and universities in Indonesia is still considered very limited in terms of looking at the concept of higher education as an integral entity in the process of education and operations activities. Using four of Balanced Scorecard perspectives (financial, internal business processes, learning and growth, and customer) in developing performance measurement tools for management accountants in addition to do with strategic mission could theoretically be developed in college. Four perspective is revealed in some technical measures that will be described in this paper although some integral untested empirically.Keywords: Internalisasi, perspektif, kinerja, nirlaba
GHARAR DALAM AKUNTANSI AKRUAL
Authors: Oktaviana Ulfi Kartika 
Published: January 2016

Some authors agreed that accrual basis concept is in line with the objectives of Islamic accounting. The ones who’s agreed applying acrrual basis of accounting believes that the primary objective of Islamic Accounting information is to facilitate the users in computing his or her zakah obligation. The ones who’s not agreed applying accrual basis believes that recognizing noncash and circumstances as they occur is contain gharar. They also believes in computing zakah obligation cannot apply accrual accounting because zakah must compute base on wealth which has been receive its benefit. Definition of accrual accounting also allow earning management to occur. Debate of the cash basis and the accrual basis has been long discussion, for financial statement of Islamic bank and financial institution need modified accrual and cash basis in order to fulfills Islamic Shari’a. Key word: Gharar, Akuntansi Akrual, Akuntansi Kas, Laporan Keuangan Entitas Syariah.
ANALISIS RASIO UNTUK MENGUKUR KINERJA PENGELOLAAN KEUANGAN DAERAH KOTA MALANG
Authors: Wahyuni Nanik 
Published: January 2016

This research measures financial performance of local government (PAD) at Malang city using ratio analysis. Local government fund must be spent based on 3 E principles that is economic, efficient, and effective. Moreover, acountability is not simply showing the ability to expend public funds, but including on how to spend economically, efficient, and effective. The result indicates the average of PAD in Malang city is above 100%, although the regular expenses are still above PAD. Therefore, the dependence level to the central government is very high.Kata Kunci : pengukuran kinerja, APBD, keuangan daerah, analisis ratio.
THE EFFECT OF TRUST TO GOVERNMENT, MORAL OBLIGATION AND COMPLIANCE COSTS ON TAXPAYERS COMPLIANCE BEHAVIOR
Authors: Muslichah Muslichah 
Published: January 2016

The aim of this study is to examine the direct and indirect effect of trust to government, costs of compliance and moral obligation on taxpayer compliance behavior. This study was conducted in East Java. The respondents of the study are business taxpayers. Fourty three taxpayers participated in this study. The findings of this study show that: (1) the direct effect trust to government on taxpayer compliance behavior is positive and significant (2) the indirect effect of trust to government on taxpayer compliance behavior through moral obligation is positive and significant (3) the indirect effect of trust to government on taxpayer compliance behavior through costs of compliance is insignificant. This study contribute not only to the research literature but also to help government to develop strategies toward improving compliance. Keywords: trust to government, moral obligation, compliance costs, compliance behavior.
MANAJEMEN LABA (EARNING MANAGEMENT) DALAM PERSPEKTIF ETIKA HEDONISME
Authors: Rama Radian Sri 
Published: January 2016

Earnings management occurs as a direct consequence of the efforts of managers or preparers of financial statements for management accounting information, especially earnings for the sake of personal interests or companies. That earnings management can not be interpreted as a negative action since it does not profit-oriented management of earnings manipulation. Positive accounting theory suggests that managers have an incentive or encouragement to be able to maximize their welfare. In this paper the behavior of managers in the conduct of earnings management will be reviewed from the standpoint of ethical hedonism. Used in the sense of ethical values and moral norms which become the handle for one person or a group to regulate behavior hedonism Ethics plays an important role of earnings management. Because hedonism starting from the assumption that human beings should live in such a way that it can be more happy. Efforts to gain reward management priorities, reward obtained by showing a stable performance from several periods. Earning management one way to show achievement. By looking at two perspectives of psychological hedonism and ethical hedonism, it can be drawn a conclusion that earning management is a reasonable action to meet the man himself hedonism.Keywords: Earnings Management, Positive Accounting Theory, Ethical Hedonism
ANALISIS PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN FOOD AND BEVERAGE DI BURSA EFEK INDONESIA
Authors: Alamsyah Agus Rahman 
Published: January 2016

<p><em>This research aims to empirically examine the influence of liquidities and profitabilities to capital structure. Samples are 15 food and beverage sectors listed in Jakarta Stock Exchange (JSE) during 2006-2010. Multiple regressions are used to test hypotheses. Financial ratios used in the liquidity ratio and profitability ratio, variable in this study are independent and dependent variables. The independent variable consist of Current Ratio (CRR), Cash Ratio (CAR), </em><em>Quick-acid Test Ratio (QUR), Working Capital to Total Assets Ratio (WCR), Net Profit Margin (NPM), Rate of Return on Investment (ROI), and Rate of Return for the Owner-equity (ROE), and the dependent variable consist of Debt to Equity Ration (DER) and Debt to Assets Ratio (DAR). Results show that the liquidity ratio (</em><em>cash ratio and working capital to total assets ratio) have negative impact on companies’ capital structure (debt to equity ratio and debt to assets ratio), but liquidity ratio is </em><em>quick-acid test ratio has positive impact on companies’ capital structure (debt to equity ratio and debt to assets ratio). </em><em> However profitability ratio (</em><em>rate of return on investment) have negative impact on capital structure (debt to equity ratio and debt to assets ratio) to support the pecking order theory. The theory stated that the higher profitability the more retained returns so capital structure become lower.</em></p> <p><strong><em> </em></strong></p> <p><strong><em> </em></strong><em> </em></p> <p> </p>
PENGARUH SOSIOLOGI KRITIS, KREATIFITAS, DAN MENTALITASTERHADAP PENDIDIKAN AKUNTANSI
Authors: Hamzah Ardi 
Published: January 2016

<p>This research aim to test the effect of critical sosiology, creativity, and mentality on accounting education, simultaneously and partially. The respondents of the research are accounting students at Trunojoyo University. Purposive sampling technique is chosen with criteria respondents have done critical sosiology, creativity, and mentality. Data has gathered by questionnaires and documentation. Data analysis to test hypothesis is done with multiple linear regression analysis. The result of simultaneously regression indicate that critical sosiology, creativity, and mentality has significantly effect on accounting education. For examine of partially regression indicate only creativity that has significantly effect on accounting education. This shows that creativity still priority in accounting education than critical sosiology and mentality.</p> <p> </p>
PENGARUH MODAL KERJA TERHADAP PROFITABILITAS STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Larasati Eva , Paranoan Selmita 
Published: January 2016

ABSTRACT Indonesia had instability economics situation which can affect to how manage an efficient working capital then capable to increase a profitability. This research is aimed to test how a working capital (which is sales growth ratio, financial debt ratio, fixed financial assets ratio, number of days accounts receivable, number of days inventories, number of days accounts payable, cash conversion cycle) can influenced a profitability of food and beverages companies. This Research is implemented to 12 Foods and Beverages company which is listed in The INDONESIA Stock Exchange from 2006-2011. Meanwhile, the evaluation of annual performance of this companies had audited from chosen public accountant. Data of financial statement as the object for this research was 5 years financial statement, from 2006 until 2011. Data of this research which has been used is secondary data with purposive sampling method. Analysis method used for this research is multi regression analysis.There was one of variable, a number of days account payable, must removed from a model based on enter removed test. The results is all independed variables can influenced to profitability simultanoues. But the only one of independend variable, number of days inventories can affect to profitability, when it tested partially. Keyword : working capital, profitability ABSTRAK Indonesia memiliki ketidakstabilan situasi ekonomi yang dapat mempengaruhi cara mengelola efisiensi modal kerja yang mampu meningkatkan profitabilitas. Penelitian ini bertujuan untuk menguji bagaimana modal kerja (yang merupakan sales growth ratio, financial debt ratio, fixed financial assets ratio, number of days accounts receivable, number of days inventories, number of days accounts payable, cash conversion cycle) dapat dipengaruhi profitabilitaspada perusahaan makanan dan minuman.Penelitian ini dilaksanakan untuk 12 Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia tahun 2006-2011. Evaluasi kinerja tahunan perusahaan telah diaudit dari akuntan publik yang dipilih. Obyek penelitian ini adalah Data laporan keuangan selama 5 tahun, dari 2006 sampai 2011. Data dari penelitian ini yang telah digunakan adalah data sekunder dengan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda.Salah satu variabel, number of days account payable (jumlah hari akun hutang), harus dihapus dari model yang didasarkan pada Analisis Entered/Removed. Hasil penelitian menunjukkan semua variabel Independen dapat berpengaruh terhadap profitabilitas secara simultan. Namunhanya satu variabel independen yaitunumber of days inventories(jumlah hari persediaan) dapat mempengaruhi profitabilitas, ketika diuji secara parsial. Kata kunci: Modal kerja, Profitabilitas
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN BIAYA PRODUKSI SEBAGAI ALAT PENILAIAN PRESTASI MANAJER PRODUKSI PADA PDAM KABUPATEN MALANG
Authors: Zuraidah Zuraidah 
Published: January 2016

<p><strong><em>Abstract</em></strong></p> <p><em> Report would</em><em> assist management in assessing whether each responsibility center has carried out his duties in accordance with the predetermined budget. Implementation of good accounting would create a system of control and performance assessment which will assist management in decision making. Accounting can also provide the basis to conduct an evaluation of the ability of all levels of management within the company. Once the importance of accounting information for the management of production costs as a tool to assess the performance and production manager as well as an attempt to direct the company's activities so that the goal can be achieved. Responsibility accounting is one of the concepts of accounting and management accounting systems are linked and adapted to the responsibility centers that exist in the organization. Istliah responsibility accounting will lead to accounting reporting process to how best to responsibility center managers can manage the work under the direct supervision and responsibility or who is a system that measures and action plans of each responsibility center.</em><strong><em> </em></strong></p> <p><em><br /> Keywords : </em><em>responsibility accounting</em><em>, cost of production, the production manager</em><em> </em></p> <p><strong> </strong></p> <p> </p><p><strong>Abstrak</strong></p> <p>Laporan pertanggungjawaban akan membantu pimpinan dalam menilai apakah setiap pusat pertanggungjawaban telah melaksanakan tugasnya sesuai dengan anggaran yang telah ditetapkan sebelumnya. Penerapan akuntansi pertanggungjawaban yang baik akan menciptakan suatu sistem pengendalian dan penilaian prestasi yang nantinya akan membantu pimpinan dalam pengambilan keputusan. Akuntansi pertanggungjawaban juga dapat memberikan dasar untuk mengadakan evaluasi atas kemampuan setiap tingkatan manajemen dalam perusahaan. Begitu pentingnya keberadaan informasi akuntansi pertanggungjawaban biaya produksi bagi pimpinan sebagai alat untuk menilai prestasi manajer produksi dan juga sebagai upaya untuk mengarahkan kegiatan sehingga tujuan perusahaan dapat tercapai. Akuntansi pertanggungjawaban merupakan salah satu konsep dari akuntansi manajemen dan sistem akuntansi yang dikaitkan dan disesuaikan dengan pusat-pusat pertanggungjawaban yang ada dalam organisasi. Istilah akuntansi pertanggungjawaban ini akan mengarah pada proses akuntansi yang melaporkan sampai bagaimana baiknya manajer pusat pertanggungjawaban dapat memanage pekerjaan yang langsung dibawah pengawasannya dan yang merupakan tanggung jawabnya atau suatu sistem yang mengukur rencana dan tindakan dari setiap pusat pertanggungjawaban.</p> <p> </p> <p><strong>Kata kunci:</strong> akuntansi pertanggungjawaban, biaya produksi, manajer produksi.</p>
FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN TATA KELOLA PERUSAHAAN DAN DAMPAKNYA TERHADAP KINERJA PERUSAHAAN
Authors: Salman Putriana , Nurkholis Nurkholis , Mardiati Endang 
Published: January 2016

<p><strong>Title: [Factors that Affect the Disclosure of Corporate Governance and its Impact on Corporate Performance]</strong><br /><br />This study aims to analyze factors that affect the disclosure of corporate governance and its impact on firm performance. The factors investigated include firm size, listing age, board size, proportion of independent directors and audit committee size. This study used 161 companies listed in Indonesia Stock Exchange by using purposive sampling. The results show that company size, board size, proportion of independent directors, and audit committee size significant affect corporate governance disclosure. Furthermore, this study show that disclosure of corporate governance has significantly positive impact on firm performance as measured by Tobin’s Q. The firm performance as measured by ROA is not affected by the disclosure of corporate governance.</p>
PENGARUH SIKLUS HIDUP DAN UKURAN PERUSAHAAN TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Kusumawati Endang , Cahyati Ari Dewi 
Published: January 2016

<span><strong>Title: [Life Cycle and Company Size Effect on Earning Management of Corporates are Listed on Indonesia Stock Exchange]</strong><br /><br />The study goal was to determine whether there is influence of the life cycle and <span>firm size on earnings management in companies listed on the Stock Exchange <span>Indonesia. Data tehnique collection is done by purposive sampling. The data <span>used in this study is secondary data, engineering data collection is done by <span>purposive sampling. The total sample of 78 manufacturing companies. The <span>results showed that the life cycle variables significant positive effect on earnings management practices while the firm size variable is not significant effect <span>on earnings management practices. In general it can be concluded that the <span>only variable that has a life cycle just significant positive effect on earnings <span>management. Subsequent researchers expected to add other factors influence <span>earnings management as another independent variable, because it is possible <span>that other factors not included in this study influence the practice of earnings <span>management.</span></span></span></span></span></span></span></span></span></span></span><br /></span>
PERAN PENGAWAS KEPATUHAN DI BANK SYARIAH MANDIRI
Authors: Santoso Deddy Rahmat , Triyowono Iwan , Ludigdo Unti 
Published: January 2016

This research try to capture a case that showing the ”Pengawas Kepatuhan” (PKP) character in commercial debt on Bank Syariah Mandiri (BSM) and also showing the conventional characteristics. This research is a kind of qualitative research that using case study method. This is also trying to capture the compliance division duties and all kind of action in commercial debt in BSM. The summery try to showing some of PKP’s characteristics when they guide in compliance function. Some of characteristics define in some phaseas: dealing phase, analyze phase, and debt withdrawal phase. The summery have captured some characteristics as general character on regulation, ex-ante agent character, auditor character and reporter character. In this characteristics, the conventional actions showing on some facts about the apathy attitude, the entertain action and also fraud action which direct some attitude on disobey actions in BSM. Disobey actions become a challenge in real characteristic of PKP which is the preventive ideology should be strive between the regulation idealism and also the sharia principal.