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All Journal Educate: Jurnal Ilmu Pendidikan dan Pengajaran Global Accounting : Jurnal Akuntansi Cendekia : Jurnal Pendidikan dan Keagamaan
Siti Nurhaliza
Universitas Muhammadiyah Sumatera Utara
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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a Dian Yustriawan; Siti Nurhaliza
Global Accounting Vol. 5 No. 1 (2026): Global Accounting : Jurnal Akuntansi
Publisher : Fakultas Bisnis

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

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris pengaruh Sistem Informasi Akuntansi Manajemen dan Pengendalian Internal terhadap Kualitas Laporan Keuangan pada PT Perkebunan Nusantara IV Regional II Medan. Penelitian menggunakan pendekatan kuantitatif dengan desain penelitian asosiatif untuk mengidentifikasi hubungan kausal antara variabel independen dan variabel dependen. Populasi penelitian terdiri atas 117 karyawan, sedangkan sampel penelitian berjumlah 90 responden yang ditentukan melalui teknik purposive sampling berdasarkan kriteria yang telah ditetapkan. Pengumpulan data dilakukan menggunakan instrumen kuesioner yang disusun berdasarkan indikator masing-masing variabel penelitian. Selanjutnya, data dianalisis menggunakan metode Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi Manajemen memiliki pengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan. Selain itu, Pengendalian Internal juga terbukti memberikan pengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan. Temuan tersebut mengindikasikan bahwa penerapan Sistem Informasi Akuntansi Manajemen yang terintegrasi dan didukung oleh pelaksanaan Pengendalian Internal yang efektif mampu meningkatkan kualitas laporan keuangan yang dihasilkan perusahaan. Dengan demikian, semakin optimal penerapan kedua aspek tersebut, semakin tinggi pula kualitas laporan keuangan yang ditinjau dari karakteristik relevansi, keandalan, ketepatan waktu, keterbandingan, dan kemudahan untuk dipahami, sehingga dapat mendukung proses pengambilan keputusan yang lebih efektif bagi manajemen maupun para pemangku kepentingan.
Implementation of Islamic Religious Education Learning in Shaping Religious and Moral Values of Students at MAS Plus Al Ulum Medan Siti Nurhaliza
Cendekia : Jurnal Pendidikan dan Keagamaan Vol. 2 No. 2 (2025): September
Publisher : YPI Ulul Albab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69551/cendekia.v2i2.27

Abstract

The implementation of Islamic Religious Education (PAI) learning at MAS Plus Al Ulum Medan plays an important role in shaping the religious and moral values of students. PAI learning is systematically designed with a holistic approach, covering cognitive, affective, and psychomotor aspects, thereby instilling spiritual awareness and noble character behavior in students’ daily lives. Through interactive learning methods, the inculcation of Islamic values such as honesty, responsibility, discipline, and respect can be realized concretely. Evaluation results show a significant improvement in students’ religious and moral attitudes, both within the school environment and in the wider community. Therefore, PAI learning at MAS Plus Al Ulum Medan has proven effective in shaping students’ character based on Islamic values.
The Role Of Islamic Religious Education In The Formation Of Adolescent Character Siti Nurhaliza; Chairani Chairani; Fiqri Aditya
Educate: Jurnal Ilmu Pendidikan dan Pengajaran Vol 3, No 2 (2024)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/edu.v3i2.11527

Abstract

This article will discuss the role of Islamic religious education in schools in forming the character of teenagers. Islamic Religious Education (PAI) is one of the most important pillars of character education. Character education will grow well if it starts from instilling a religious spirit in children, therefore PAI material in schools is one of the supports for character education. Through PAI learning, students are taught aqidah as the basis of their religion, taught the Koran and hadith as a guide to life, taught fiqh as legal guidelines in worship, taught Islamic history as a living example, and taught morals as a guide to human behavior whether in the category of good or bad. bad. Therefore, the main goal of PAI learning is the formation of personality in students which is reflected in their behavior and thought patterns in everyday life. Apart from that, the success of PAI learning at school is also determined by the application of appropriate learning methods.
Co-Authors Chairani Chairani Dian Yustriawan Fiqri Aditya