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All Journal Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat YUME : Journal of Management Almana : Jurnal Manajemen dan Bisnis Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Community Service GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Jurnal Bisnis Mahasiswa IKA BINA EN PABOLO : PENGABDIAN KEPADA MASYARAKAT Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Journal of Artificial Intelligence and Digital Business Journal of Economics and Management Scienties IIJSE Celebes Journal of Community Services
Rafika, Mulya
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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The Influence Of Learning Model Application of Discovery To The Results of The Study of Biology Harahap, Arman; Rafika, Mulya; Harahap, Paramadi
International Journal of Educational Research & Social Sciences Vol. 1 No. 1 (2020): December 2020
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v1i1.8

Abstract

This research was conducted in the upper secondary school Panai Middle years learning 2018/2019. This study aims to determine the influence of learning model application of Discovery to student learning outcomes on the material the human excretory system in class XI Science. This type of research is quasi-experimental. Population, all students of class XI Science high school Panai Tenga amounted to 32 people. The sampling technique is total sampling, where the entire population in the study sample. The instruments used are test, observation sheet and questionnaire. Data were analyzed using descriptive statistics, test prerequisites and the test of hypothesis with the help of SPSS software version 22.From the results of the hypothesis test, t-test paired samples (Paired Sample t-test), obtained the value of tcount of 5, 422 and ttable with α = 0.05, df = 15, the obtained values ttable amounted to 2,131. The value of tcount > ttable or 5,422 > 2,131 can be concluded that H0 is rejected and Ha accepted. This means that there is significant influence of learning model application of Discovery to student learning outcomes in class XI Science high school Panai Middle years learning 2018/2019.
Pengaruh Penerapan Akuntansi Biaya dan SAK ETAP terhadap Keterandalan Laporan Keuangan pada Pabrik Minyak Kelapa Sawit PT. Anugerah Tanjung Medan (PT. ATM) dengan Komitmen Manejerial sebagai Variabel Moderasi Dhany, Ahmad; Rafika, Mulya; Al Ihsan, Muhammad Ali
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7699

Abstract

This study aims to analyze the effect of cost accounting implementation and Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) on the reliability of financial statements, with managerial commitment as a moderating variable at the Palm Oil Mill of PT. Anugerah Tanjung Medan. This research employs a quantitative approach using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. Data were collected through questionnaires distributed to 100 employees of the company. The results indicate that cost accounting implementation has a positive and significant effect on the reliability of financial statements and serves as the most dominant factor in improving financial reporting quality. The implementation of SAK ETAP also shows a positive and significant influence, although with a lower effect size. However, managerial commitment does not moderate the relationship between cost accounting and financial statement reliability. In contrast, managerial commitment significantly moderates the relationship between SAK ETAP and financial statement reliability, but with a negative direction, indicating a weakening effect. The R-Square value of 0.649 suggests that the model explains 64.9% of the variance in financial statement reliability. This study implies that optimizing cost accounting practices and consistently implementing accounting standards are crucial to improving financial reporting quality, while the role of managerial commitment requires further evaluation in accounting policy implementation.
Co-Authors Ade Parlaungan Nasution, Ade Parlaungan Adli, Mughaimin Al Ihsan, Muhammad Ali Amalia, Kiki Dhea Amanda Dwi Putri Amin, Mhd Amin, Mhd. Annisa, Fadlia Arjuna, Syukron Budiman, Syahrul Dhany, Ahmad Dwi Andayani, Dwi Elvina Eviliani, Tiwi Hanif, Khairil Hansyah, Praida Harahap, Arman Harahap, Junaidi Mustapa Harahap, Paramadi Harahap, Salsabila Rahadatul Aisyi Hasibuan, Muhammad Irwansyah Herliansyah, Debi Limbong, Christine Herawati Lubis, Junita Melia, Yona Muhammad Raja Siregar Musannip Efendi Siregar, Zulkifli Muti'ah, Rahma Nasution, Ahmad Yunus Perwati, Widti Pitriyani Prayogo, Yudi Purnomo, Wahyu Angger Putri, Susana Pratiwi Rambe, Bhakti Helvi Ritonga, Anggie Yolanda Ritonga, Faridah Ritonga, Mulkan Safitri, Lia Saputra, Ganda Sari, Kurnia Tika Siregar, Zulkifli Musannip E Sukandar Sukandar Syahputra, Dian Syaiful Zuhri Harahap Tanjung, Soibatul Aslamiyah Utami, Nur Izzati Presty Wibowo, Mhd Hadi Yolanda, Feby Yunita, Ade Zufrie Zulkarnain Nasution Zulkifli Musannip Efendi Siregar