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EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERNAL PETTY CASH PADA PT. SINERGI INTEGRA PERSADA Firdiana, Rizka Farah; Marina, Anna; Sa'diyah, Halimatus
SUSTAINABLE Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20221

Abstract

Penelitian ini dilaksanakan dengan tujuan gunamengevaluasi penerapan sistem pengendalian internal petty cash PT. Sinergi Integra Persada apakah sudah berjalan secara optimal sesuai dengan sistem pengendalian internal COSO. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi.Uji keabsahan data menggunakan triangulasi sumber. Hasil evaluasi menunjukkan bahwa (1) komponen lingkungan pengendalian sudah berjalan dengan baik, (2) komponen penilaian resiko belum diterapkan dengan baik pada prinsip mengidentifikasi dan menganalisis resiko, (3) komponen aktivitas pengendalian belum diterapkan dengan baik pada prinsip pengembangan kegiatan pengendalian, (4) komponen komunikasi dan informasi belum diterapkan dengan baik pada prinsip komunikasi internal yang efektif, dan (5) komponen aktivitas pemantauan belum diterapkan dengan baik pada prinsip evaluasi berkelanjutan atau terpisah. Hasil penelitian dapat disimpulkan bahwa penerapan sistem pengendalian internal petty cash PT. Sinergi Integra Persada belum berjalan secara optimal hal ini terlihat adanya beberapa komponen dan prinsip sistem pengendalian internal COSO pada saat pelaksanaannya belum sepenuhnya dijalankan.
Pengaruh Pemahaman Pajak, Keadilan Pajak, Love of Money dan Religiusitas Terhadap Persepsi Mahasiswa Mengenai Penggelapan Pajak (Studi Kasus Mahasiswa di Universitas Muhammadiya Surabaya) Pendalungan, Diah Surya; Nuraini, Fitri; Sa'diyah, Halimatus
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.23883

Abstract

THE INFLUENCE OF TAX UNDERSTANDING, TAX JUSTICE, LOVE OF MONEY AND RELIGIOSITY ON STUDENTS’ PERCEPTIONS OF TAX EVASION (Case Study of Students at Muhammadiyah University of Surabaya) Diah Surya Pendalungan Accounting Study Programme FEB-Universitas Muhammadiyah Surabaya Email: diah.surya01@gmail.com ABSTRACT In Indonesia, tax evasion still often occurs among unscrupulous taxpayers who lack a sense of responsibility. It is an attempt by taxpayers to reduce the tax burden by violating applicable tax laws and regulations. This tax evasion occurs due to several factors, such as: tax understanding, tax justice, love of money and religiosity. This study aims to determine the relationship between the variables of tax understanding, tax justice, love of money and religiosity on tax evasion. This research method uses a quantitative approach with purposive sampling technique as many as 178 students. The measuring instrument used in this study is SPSS Version 25 software. The analysis method used in this research is multiple linear regression analysis. The results showed that (1) Tax understanding has a significant negative effect on tax evasion. (2) Tax justice has a significant negative effect on tax evasion. (3) Love of money has no significant effect on tax evasion. (4) Religiosity has no significant effect on tax evasion. Keywords: Tax understanding, tax justice, love of money, religiosity, students’ perceptions of tax evasion.
Stimulating Children's Independence from an Early Age Through Semada Activities faizah, Khoirul; Ismaiyah, Nurul; Hotiati, St.; Muammaroh, Faiqotul; Aini, Selfi Yatul; Sa'diyah, Halimatus
BUHUTS AL ATHFAL: Jurnal Pendidikan dan Anak Usia Dini Vol 4, No 2 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/alathfal.v4i2.13655

Abstract

This study examines the effectiveness of the SEMADA (One Day Night at RA Asy-Syuhada’ program in stimulating early childhood independence. The type of research uses a classroom astion research method, data were collected through systematic observation, steuctured interviews and comprehensive documentation of 72 students divided into four groups. The SEMADA program is a overnight activity at school with teacher assistance without the presence of parents which is carried out in a structured manner with a series of activities that have been designed. The implementation of the program includes the preparation, implementation, and evaluation phases with a focus on developing aspects of independence in daily activities. The results of the study showed a significant increase in indicators of child independence, including the ability to carry out personal activities, simple decision making, and emotional management. These finding indicate that the SEMADA program is effective as a strategy for stimulating early childhood independence in the context of formal education, especially in early childhood education.
Stimulating Children's Independence from an Early Age Through Semada Activities faizah, Khoirul; Ismaiyah, Nurul; Hotiati, St.; Muammaroh, Faiqotul; Aini, Selfi Yatul; Sa'diyah, Halimatus
BUHUTS AL ATHFAL: Jurnal Pendidikan dan Anak Usia Dini Vol 4, No 2 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/alathfal.v4i2.13655

Abstract

This study examines the effectiveness of the SEMADA (One Day Night at RA Asy-Syuhada’ program in stimulating early childhood independence. The type of research uses a classroom astion research method, data were collected through systematic observation, steuctured interviews and comprehensive documentation of 72 students divided into four groups. The SEMADA program is a overnight activity at school with teacher assistance without the presence of parents which is carried out in a structured manner with a series of activities that have been designed. The implementation of the program includes the preparation, implementation, and evaluation phases with a focus on developing aspects of independence in daily activities. The results of the study showed a significant increase in indicators of child independence, including the ability to carry out personal activities, simple decision making, and emotional management. These finding indicate that the SEMADA program is effective as a strategy for stimulating early childhood independence in the context of formal education, especially in early childhood education.
Pengaruh Reputasi Lembaga dan Financial Technology Crowdfunding Terhadap Keputusan Berdonasi di Dompet Al-Qur'an Indonesia Sa'diyah, Halimatus; Yunita Ardilla
Journal of Islamic Management Vol. 4 No. 1 (2024): January
Publisher : Program Studi Manajemen Dakwah Fakultas Dakwah dan Komunikasi UIN Sunan Ampel Surabaya, UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/jim.v4i1.1579

Abstract

In the world of philanthropy and non-profit institutions, donations are one of the crucial factors in determining the sustainability of the institutions. Of course, the decision to donate is one of the efforts to be considered, along with the factors that drive that attitude. This research aims to understand the factors that drive community decisions to give donations to philanthropic and non-profit organizations. Using quantitative approaches and SPSS analysis, the research involves research instruments, classical assumption tests, double linear regression, model accuracy evaluation, T tests, and data processing processes. The research findings confirm that both the reputation of institutions and crowdfunding financial technology significantly influenced donation decisions in the Qur’an Wallet, with both together having an impact of 49.9%.
Systematic Literature Review: Pengaruh Metode Eksperimen dalam Meningkatkan Pemahaman Konsep Perubahan Wujud Zat di Sekolah Dasar Fazriani, Hesty Nur; Juliani, Ekha Putri; Kurniawati, Putri; Sa'diyah, Halimatus; Su'adah , Muthorida; Fikri, Muhammad Aris; Ratnasari, Yuni
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 3 No. 5: Agustus 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v3i5.4231

Abstract

Penelitian ini bertujuan untuk mengidentifikasi terkait pengaruh metode eksperimen dalam meningkatkan pemahaman konsep perubahan wujud zat di tingkat sekolah dasar. Jenis penelitian ini merupakan Systematic Literature Review (SLR) dengan jenis penelitian kualitatif deskriptif. Artikel yang digunakam dalam penelitian ini sebanyak tujuh artikel jurnal nasional dan telah melewati kriteria yang ditentukan peneliti dalam kurun waktu 2019 – 2024. Hasil diperoleh bahwa metode eksperimen memiliki pengaruh dalam meningkatkan pemahaman siswa mengenai konsep perubahan wujud zat. Metode ini membuat siswa dapat secara langsung mengamati dan mengalami proses perubahan wujud zat, seperti mencair, menguap, membeku dan menyublim. Metode eksperimen tidak hanya meningkatkan pemahaman konseptual tetapi juga meningkatkan keterampilan berpikir kritis siswa.
The Effect of PSB in Soil and Biochar Planting Media on the Growth of Water Spinach Plants Sa'diyah, Halimatus; mutiati, enni
Bioconsortium : Biological Research and Education Vol 1 No 1 (2024): Bioconsortium : Biological Research and Education
Publisher : Program Studi Biologi Fakultas Matematika dan IPA Universitas Annuqayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59005/bioconsortium.v1i1.300

Abstract

Water spinach is one type of vegetable that is liked by the public, because it has a delicious taste and high nutritional content, so the productivity of water spinach plants is getting higher every year. In dealing with the problems that occur, efforts are needed to improve the process of planting kale, both in terms of the planting media used, the addition of fertilizer, good planting procedures, and so on. The aim of this research was to determine the effect of PSB in soil and biochar planting media on the growth of water spinach plants. The method used in this research was a factorial randomized block design consisting of 2 factors and 3 replications, namely factor 1 PSB fertilizer and factor 2 soil and bichar planting media, so that there were 2 combinations with 15 treatments. The results of the research show that PSB can influence soil and biochar planting media on the growth of kale plants. Very good growth of kale plants was found in polybags with the addition of PSB with a concentration of 20%, while in other polybags almost showed the same growth.  The conclusion from the research that has been carried out is that PSB can have an effect on soil and biochar planting media on the growth of kale plants, which can be seen by the fact that the growth process of kale plants is faster and the results of kale plants are fresher.
Genome identification and diversity analysis of banana (Musa spp.) from Jember based on morphological characters Sari, Vega Kartika; Sa'diyah, Halimatus; Rusdiana, Riza Yuli; Hartatik, Sri; Hariyono, Kacung
AGROMIX Vol 15 No 1 (2024)
Publisher : Fakultas Pertanian Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/agx.v15i1.4408

Abstract

Introduction: Banana plants are easy to find and grow in Indonesia, including in Jember. Banana production in Jember in 2020 increased by 50% and has the potential to be inventoried and developed. Information regarding the characteristics of various banana cultivars is needed for future banana breeding. This research was conducted to identify and classify the genome of bananas growing in Jember and determine the level of banana diversity. Methods: The banana exploration using a purposive sampling method. The observation of 15 morphological characters followed the method of Simmonds and Shepherd. Determination of the genome followed the method of Silayoi & Chamchalow and Singh & Uma. The kinship analysis uses cluster analysis using the average linkage method and Gower distance, by R Studio software. Results: There were 23 banana cultivars obtained in this research, consisting of 35% dessert bananas and 65% plantain types. Genome identification results in four genome groups, namely AA/AAA, AAB, ABB, and BB. Cluster analysis produces three main groups, where its branch is generally consistent with the genome grouping. The closest relationship is between Rayap and Seribu bananas (0.96), while the furthest is between Gaje and Agung bananas (0.38). The dissimilarity value for 23 banana cultivars is 0.36, or the similarity is 0.64. Conclusion: The 23 banana cultivars are closely related or have low diversity based on the 15 morphological characters observed. Further identification can be carried out with a greater number of morphological characters, accompanied by molecular identification.
Application of the Pythagorean Theorem as a Quick Solution in Solving Relativistic Momentum Problems Rahmat, Firdaus Nur; Khasanah, Umi Uswatun; Sa'diyah, Halimatus; Rahmadani, Novi Fitri; Supriadi, Bambang
JUPE : Jurnal Pendidikan Mandala Vol 9, No 2 (2024): JUPE : Jurnal Pendidikan Mandala (Juni)
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jupe.v9i2.7090

Abstract

The Pythagorean theorem is a fundamental concept in mathematics that is often used to solve various geometric problems. In physics studies, especially in relativistic momentum analysis, the application of this theorem can be a fast and effective solution. This article explores the application of the Pythagorean theorem in the context of relativistic momentum, where the speed and energy of objects approach the speed of light. By exploiting the quadratic relationship between the components of the relativistic momentum and energy vectors, the Pythagorean theorem allows for simpler and more efficient calculations. This research identifies the relationship between the Pythagorean theorem equation and the relativistic momentum equation through several steps. The first step involves calculating the Pythagorean theorem equation. The second step is to calculate Einstein's special relativity equations. The final step is to analyze the relationship between the two equations. In this case, the relativistic and Pythagorean momentum equations have similarities and one of the formulas can be used. 
PENDIDIKAN   ISLAM DALAM  PERSPEKTIF AL -  QURAN SURAT  AL – IMRON  AYAT  138 – 139 Arobi, Ibnul; Sa'diyah, Halimatus
BAHTSUNA: Jurnal Penelitian Pendidikan Islam Vol. 1 No. 1 (2019): Vol. 1 No. 1 (2019): September 2019
Publisher : LP3M UNZAH GENGGONG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (740.664 KB) | DOI: 10.55210/bahtsuna.v1i1.13

Abstract

Abstract By seeing the existing reality, such as the rise of student brawl, drinking, the spread of drugs and some behaviors that deviate from religious and cultural norms, promiscuity, free sex, sexual abuse makes the role of education increasingly questionable. Education is often used as a scapegoat for failing to be said to have failed in achieving an educational objective, especially Islamic religious education which failed to print insane kamil. Ahmad D. Marimba in his book "Penganta Islam Education" states that the final goal of Islamic education is the realization of Muslim personality. Whereas what is meant by Muslim personality is a personality that has all its aspects, both its external behavior, soul activities, and philosophy of life and its devotion to show dedication to God, surrender to him, From the background of the above problems the writer discusses: How Islamic education in the perspective of the Koran Surat al-Imron verses 138-139. The purpose of this study is to find a picture of Islamic education in the perspective of Q.S Al-Imron verses 138-139. The results of the research conducted by the author is that the Islamic education contained in Surah Al Imron 138-139 is (a) humans can take history from the past from the sunnahs of Allah that applied to humans before. (b) humans can know the straight and true path of hiup where al-quran is the educator and illuminator of the path of human life. (c) in order for humans to be strong and physically and mentally healthy, to be happy and peaceful people to live in this world and the hereafter, and to become people of increasing degrees. (d) For humans to become people who truly believe in God. Keywords: Islamic education which is learned from the Qur'an al-Imron verse 138 -139
Co-Authors -, Karimah 12.5202.0161 Daniel Yeri Kristiyanto Abdurrahman, Muktasam Abqoriyah, Rifqi Aditiansyah, Mohammad Abim Agung Wibowo Agung Wibowo Agung Witjoro Agus Salim, Alfi Tranggono Aini, Selfi Yatul Ajeng Daniarsih Al Barohin, Fawa'id Al Ibad, M Kamal Alfi, Tegar Fernanda Alfian Futuhul Hadi Alfiana, Delfi Masrurotul Alfiatun Nisa Aliyah, Hilda Rohadatul Amalia, Nasywa Putri Amelia, Vira Ananda, Dea Elsa Andaryuni, Fitri Anggraini, Lulus Dwi Anna Marina Anwar Anwar Arini, Erni Zulfa Arista, Ria Ariyanti, Meika Putri Arobi, Ibnul Asep Sopian Asnawan Asnawan, Asnawan Asrofik, Asrofik Astuti, Trihaningsih Puji Aulia Sopianti, Nadila Aulia, Najwa Syifa Ayodhea, Regita Sheanon Azahra, Salsabila Azizah, Binti Khotimatul Azizah, Siti Aliyatul Azizah, Ulfa Nur Azzahra, Yuvy Jihan Bagus Priambodo Bahri, Faisol Bambang Supriadi Bandrang, Danu Dayako Basri Basuki , Bihamdika, Bill Choiriyah, Lilik Danial Hilmi Desipradani, Gita Dina Fakhriyana Dipokusumo, Bambang DITA ARTANTI Dwi Ertiningsih DWI RAMADHANI Dyah Erni Widyastuti Efendi, Muhammad Deni eferyn, Krissantina Elvina Elvina Evasufi Widi Fajari, Laksmi Evi Nurus Suroiyah Fais, Moh Ali faizah, Khoirul Fajari, Laksmi Evasufi Widi Fajrudin, Lili Fatayah, Fatayah Fauzi, Ahmad Fuad Fauziah, Alfia Nur Fazriani, Hesty Nur Fikri, Muhammad Aris Firdausa, Rossa Ayudyah Firdiana, Rizka Farah Firman Firman Firmansyah, Aditya Firmansyah, Ramadhani Latief Fitrah, Olivia Ananda Fitri Nuraini, Fitri Fitria Ramadani, Dwi Fitriyanti, Nafna Futuwwah, Ali Imaduddin Halil Hana, Alya Yusrul Handayani, Nurul Fauziah Harliansyah, Prastiawan Harwisaputra, Andreas Fredyansa Hasanah, Hikmatul HASANAH, IMROATUL Hayati, Binti Nur Heni Listiana Hibbanurrohim, Muhammad Ibram Hoirunisa, Safira Hori, Muhammad Hotiati, St. Ihsan, M Nurul Imtinan Widhah Kumala Inayati, Mahfida Indarwati , Retno Intan Cahyani Rachman Irfandari, Astri Norisa Irwansyah Irwansyah Iva Yulianti Umdatul Izzah Izzah, Zahrotul Izzatillah, Ibana Jannah, Khalifatul Jannah, Siti Fatimah Noor Minal Jaya, Suhana Minah Jayanti, Sasti Nanda Joko Wardana, Moh. Juhairiyah Juliani, Ekha Putri Kacung Hariyono Kamaria, Kamaria Kamilia, Dina Kartikasari, Evi Dwi Kasih, Bayu Aditya Trisnaning Kelvin, Moh. Khasanah, Umi Uswatun Khitam, Muhamad Akhsanul Khoirunnisa, IIn Lailatul Koesuma H, Sjariefah Nayla Kurniawati, Tya Wahyun Kusmayadi, Claresia Tsany Kusumaningrum, Meliana Kusumawardani, Albertina Lelitawati, Mardiana Luon, Magdalena Ohe Lutfiandini, Cherlys Tin M. Zul Mazwan Ma'arif, A. Samsul Mahmudi, Kendid Maimun Maimun Malahayati, Siti Maman Abdurahman Manshur, umar Mariani Mariani Mauludin, Moch. Syahrul Mauludin Mawaddah Luthfiah, Siti Mawaddah, Nuril Vina Mekarsari, Nadhifah Dyah Moh. Baqir Ainun Mualifah, Rif'an Muammaroh, Faiqotul Mubarok, A. Khuzainol Muchbichin, Muchbichin Muharromah, Shofiatul Mutammimah, Darun Mutiati, Enni Nabilah, Salma Haya Nahar, Zulia Khikmatun Nasrul Ilminnafik Nauna, Adhwa Zahira Nida', Aqwa Mufiyatin Nisa, Siti Khoirun Nissa, Khoirrun Nonni YAP Nugrahanto, Muhamad Rafly Bagus Nur Hasanah Nur Hidayatullah Romadhon Nurbadriyah, Faradilah Nurdiansyah, Rahardian Titus Nurhikmah Havita, Vivit Nurkasanah, Ela Siti Nurmalaningsih, Ucik Nursyidah, Nursyidah Nurul Fitria Nurul Inayah Nurul Ismaiyah Pangestu, Riyan Pendalungan, Diah Surya Pransiska, Eka Pretty Hapsari, Atieqah Priyasmika, Rendy Puguh Darmawan Puteri, Athaya Rahma Putri Cahyaningsih, Ardaneswari Putri Kurniawati, Putri Putri, Desintia Rachman, R. Ayu Nouke Hanisa Rahimah, Asri Rahmadani Rahmadani Rahmadani, Novi Fitri Rahman, Habib Fatkhur Rahmat, Firdaus Nur Ramdanil Mubarok Ratna Stia Dewi Resubun, Clara Cassandra Rohma, Astri Puji Nur Rohmayani, Vella Romadona, Sania ROMLI, MOH Roosmawarni, Anita Rudianto Rudianto Rusdiana, Riza Yuli Ruspeni Daesusi Sa'diyah, Nur Halimatus Sabrina, Diana Maulia Sachrom, Sachriani Safitri, Anis Mei Sahirah, Amalina Ruwaida Sakinah, Ana Salama Ulin Nuha, Daris Sari, Indri Duhita Sari, Tyasha Ayu Melynda Sarwendah, Sarwendah Sastranegara, Moch. Husein Selung, Clougia Charolin sigit hariyadi, sigit Simbolon, Christina Agustin Raphonhita Siti Nur Aisyah Sitorus, Fadhilah Khairiah Sobakh, Nurus Sri Hartatik Sri Nurhayati Su'adah , Muthorida Suhermanto, Suhermanto Sulasfiana Alfi Raida, Sulasfiana Alfi Sulistyaningsih, Dewi Suluchi, Reydi Achmad Sumaryono, Tri Sunarwati, Novi Sunaryo Sunaryo Suparmin Supriyatna, Rahmat Suryaningseh, Dwi Sutikno, Lisa Febriana Syarif Husni Syarifah Aini Tasbih Tasbih Taufikur Rohman Trapsilo Prihandono Trisnandita, Pyngkan Ulinnuha, Amalia Wafdana Umalihayati Umalihayati Umam, Ifa Nur Azizah Syaiful Umi Fitriyati Unnida, Diya' Uswatun Hasanah Vega Kartika Sari Virana, Tiara Anindya Wahyuni, Indah Sari Wida Yuliar Rezika, Wida Yuliar Widhiani, Pahla Wijaya, Sabrina Arsy Winniyatul Hasanah Wulan, Davina Rosydatul Candra Yuanita Wulandari, Yuanita Yulianto, Ari Yuni Ratnasari Yunita Ardilla Yusiana, Silvia Zilfania Qathrun Nada