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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGANBERDASARKAN TEORI AGENSI (STUDI PADA OPD SE-EKS KARESIDENAN PATI) susanti, Tuti
Accounting Global Journal Vol 1, No 1 (2017): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (911.638 KB) | DOI: 10.24176/agj.v1i1.3330

Abstract

Tujuan penelitian adalah untuk menguji pengaruh pengawasan internal, pemahaman sistem akuntansi keuangan, pengelolaan keuangan daerah, dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan daerah pada satuan kerja perangkat daerah se-eks karesidenan Pati.            Penelitian ini termasuk dalam penelitian kuantitatif yang berbentuk asosiatif.Populasi dalam penelitian ini sebanyak 34 OPD se-eks Karesidenan Pati.Penelitian ini menggunakan metode purposive sampling. Jumlah responden yang dipilih sebanyak 60 sebagai sampel penelitian yang memenuhi kriteria masa kerja lebih dari 5 tahun dan terlibat langsung dalam proses pembuatan laporan keuangan. Metode analisis yang digunakan adalah uji kualitas data, uji asumsi klasik, dan analisis data seperti linear berganda dan menggunakan bantuan spss versi 23 for windows.            Hasil uji statistik secara simultan (Uji F)  menunjukkan bahwa, pengaruh pengawasan internal, pemahaman sistem akuntansi keuangan, pengelolaan keuangan daerah, dan pemanfaatan teknologi informasi berpengaruh signifikan terhadap kualitas laporan keuangan daerah. Sedangkan hasil uji t (uji partial) menunjukkan bahwa pengawasan internal, Pemahaman sistem akuntansi keuangan, pengelolaan keuangan daerah, dan pemanfaatan teknologi Informasi secara parsial berpengaruh signifikan  terhadap kualitas laporan keuangan       Dengan demikian, hasil penelitian menunjukkan bahwa pengaruh pengawasan internal, pemahaman system akuntansi keuangan, pengelolaan keuangan daerah, dan pemanfaatan teknologi berpengaruh signifikan terhadap kualitas laporan keuangan.
The Influence of the Realistic Mathematics Approach (RME) on Fifth Grade Students’ Mathematics Learning Outcomes and Critical Thinking Abilities Tantri, Risa; Gusrita, Silvia; Sakti, Faradiela; Susanti, Tuti; Farhan, Trianda
Journal Of Teaching And Learning In Elementary Education Vol 7, No 1 (2024)
Publisher : Program Studi Pendidikan Guru Sekolah Dasar, FKIP, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/jtlee.v7i1.8065

Abstract

The importance of implementing innovative learning models, such as the realistic mathematics approach (RME), is a solution to improve student interaction and mathematics learning outcomes. This research aims to evaluate the effect of the Realistic Mathematics (RME) approach on Mathematics learning outcomes and critical thinking abilities of students in classes VA and VB at SDN 02 Percontohan Bukittingi. The research method used was a quasi-experimental research design (Quasi Experiment) with an experimental group of 25 students at VA SDN 02 Percontohan Bukittingi (class with the PMR approach) and a control group of 24 students at VB SDN 02 Percontohan Bukittingi (class with conventional learning). The research instrument involved critical thinking ability tests and Mathematics learning outcomes tests (Pre-test and Post-test). The results of data analysis show that the application of the Realistic Mathematics Approach has a significant influence in improving Mathematics learning outcomes and students' critical thinking abilities (Sig. 0.00 < 0.05). The experimental group showed a higher increase in average scores. (83.68) compared to the control group (61.54). The Realistic Mathematics Approach Model can be used as an effective alternative for teachers to improve student's critical thinking skills and understanding of mathematical concepts.
The Influence of the Realistic Mathematics Approach (RME) on Fifth Grade Students’ Mathematics Learning Outcomes and Critical Thinking Abilities Tantri , Risa; Gusrita, Silvia; Sakti, Faradiela; Susanti, Tuti; Farhan, Trianda
JOURNAL OF TEACHING AND LEARNING IN ELEMENTARY EDUCATION (JTLEE) Vol. 7 No. 1 (2024): February 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/

Abstract

The importance of implementing innovative learning models, such as the realistic mathematics approach (RME), is a solution to improve student interaction and mathematics learning outcomes. This research aims to evaluate the effect of the Realistic Mathematics (RME) approach on Mathematics learning outcomes and critical thinking abilities of students in classes VA and VB at SDN 02 Percontohan Bukittingi. The research method used was a quasi-experimental research design (Quasi Experiment) with an experimental group of 25 students at VA SDN 02 Percontohan Bukittingi (class with the PMR approach) and a control group of 24 students at VB SDN 02 Percontohan Bukittingi (class with conventional learning). The research instrument involved critical thinking ability tests and Mathematics learning outcomes tests (Pre-test and Post-test). The results of data analysis show that the application of the Realistic Mathematics Approach has a significant influence in improving Mathematics learning outcomes and students' critical thinking abilities (Sig. 0.00 < 0.05). The experimental group showed a higher increase in average scores. (83.68) compared to the control group (61.54). The Realistic Mathematics Approach Model can be used as an effective alternative for teachers to improve student's critical thinking skills and understanding of mathematical concepts
Implementation Of Just-In-Time (Jit) In Inventory Management: A Case Study In A Manufacturing Company Susanti, Tuti; Rionaldi, Rionaldi; Aristiawan, Dhani; Taufid, Hidayattul; Lusiana, Lusiana
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51625

Abstract

Just-In-Time (JIT) is an inventory management strategy that aims to reduce waste and increase efficiency in the production process. In the context of manufacturing companies, the implementation of JIT offers significant advantages, such as reduced inventory costs and improved product quality. However, the implementation of JIT also faces challenges, including dependence on suppliers and fluctuations in demand. This article not only discusses the benefits and challenges of JIT, but also presents case studies of several companies that have successfully implemented this concept. By highlighting best practices and risk mitigation strategies, it is hoped that this research can provide deeper insights into the application of JIT in inventory management, as well as encourage companies to adopt a more responsive and efficient approach in their operations.
The Influence of Innovation and Marketing Strategy on Consumer Purchasing Power in Markets in Dharmasraya Regency Marlin, Revina; Rohim, Rika; Yenti, Yatna; Susanti, Tuti; Aima, M. Havidz
Journal of Science Education and Management Business Vol. 4 No. 2 (2025): JOSEMB (Journal Of Science Education And Management Business)
Publisher : Riset Sinergi Indonesia

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

Abstract

This article examines the influence of innovation and marketing strategy on consumer purchasing power in the markets of Dharmasraya Regency. Using a quantitative approach, the research involved 30 randomly selected respondents from the local population. The findings indicate that while innovation is important for creating competitive advantages, it does not have a significant impact on consumer purchasing power. In contrast, marketing strategy has been shown to have a significant effect, suggesting that effective marketing approaches can enhance consumer experience and satisfaction. Consumer purchasing power is influenced by various factors, including economic conditions and community habits. These findings emphasize the importance of appropriate marketing strategies in enhancing purchasing power, while innovation must still be pursued to remain competitive in an increasingly tight market.
Pengaruh Budaya Organisasi, Lingkungan Kerja dan Etos Kerja Terhadap Kinerja Pegawai dengan Motivasi Kerja Sebagai Variabel Intervening pada Dinas Pendidikan Provinsi Sumatera Barat Susanti, Tuti; Yulasmi, Yulasmi; Zefriyenni, Zefriyenni
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i11.9907

Abstract

This study aims to analyze the influence of organizational culture, work environment, and work ethic on work motivation and employee performance, with work motivation as an intervening variable at the Education Office of West Sumatra Province. This research employed a quantitative approach using Structural Equation Modeling - Partial Least Square (SEM-PLS). A total of 98 employees participated in this study, selected through purposive sampling techniques. The results indicate that organizational culture, work environment, and work ethic significantly affect work motivation. Furthermore, organizational culture has a positive but not significant effect on employee performance, while work environment and work ethic significantly affect employee performance. Work motivation was found to have a positive but not significant effect on employee performance. Regarding mediation, the findings reveal that organizational culture significantly affects employee performance through work motivation, and work environment significantly affects employee performance through work motivation, whereas work ethic shows a positive but not significant effect on employee performance through work motivation. These findings imply that in order to improve employee performance, the organization should pay greater attention to the work environment and work ethic directly, while also optimizing the role of work motivation as a mediator between organizational culture and work environment on employee performance.
Peranan Pendidikan Global dalam Meningkatkan Proses Pembelajaran di Sekolah Dasar di Era Globalisasi Hamdina, Weni; Idris, Doni Aizus; Hendri, Jon; Susanti, Tuti; Martha, Alfroki
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.12526

Abstract

Peneliti melakukan penelitian ini bertujuan untuk mengetahui bagaimana peran pendidikan global dalam meningkatkan proses pembelajaran di bangku sekolah dasar serta mendeskripsikan konsep pendidikan global di era abad 21. Penelitian ini mengambil metode studi literature dengan mencari beragam jurnal di media internet sehingga diperoleh suatu deskrisi baru. Hasil penelitian ini menunjukkan bahwa pendidikan global memberikan peran dalam merubah pembelajaran di sekolah dari segi pelaksanaan pembelajaran dan penilaian. Pendidikan dengan berwawasan global memberikan akses kepada peserta didik untuk mencari informasi dengan teknologi informasi dengan pendampingan orang tua. Selain itu, penting bag peserta didik dalam memperoleh pendidikan karakter agar mampu bersaing secara global namun tetap memiliki etika serta nilai kebudayaan bangsanya.
Pengaruh Budaya Organisasi, Lingkungan Kerja dan Etos Kerja Terhadap Kinerja Pegawai dengan Motivasi Kerja Sebagai Variabel Intervening pada Dinas Pendidikan Provinsi Sumatera Barat Susanti, Tuti; Yulasmi, Yulasmi; Zefriyenni, Zefriyenni
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i11.9907

Abstract

This study aims to analyze the influence of organizational culture, work environment, and work ethic on work motivation and employee performance, with work motivation as an intervening variable at the Education Office of West Sumatra Province. This research employed a quantitative approach using Structural Equation Modeling - Partial Least Square (SEM-PLS). A total of 98 employees participated in this study, selected through purposive sampling techniques. The results indicate that organizational culture, work environment, and work ethic significantly affect work motivation. Furthermore, organizational culture has a positive but not significant effect on employee performance, while work environment and work ethic significantly affect employee performance. Work motivation was found to have a positive but not significant effect on employee performance. Regarding mediation, the findings reveal that organizational culture significantly affects employee performance through work motivation, and work environment significantly affects employee performance through work motivation, whereas work ethic shows a positive but not significant effect on employee performance through work motivation. These findings imply that in order to improve employee performance, the organization should pay greater attention to the work environment and work ethic directly, while also optimizing the role of work motivation as a mediator between organizational culture and work environment on employee performance.
IMPLEMENTASI PENDIDIKAN ISLAM DAN ?PENDIDIKAN MULTIKULTURAL PADA ?PESERTA DIDIK Hendri, Jon; Susanti, Tuti; Hamdina, Weni; Idris, Doni Aizus; Hendrizal, Hendrizal
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 1 (2024): Volume 7 No 1 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i1.23447

Abstract

Penelitian ini mengeksplorasi implementasi pendidikan Islam dan pendidikan multikultural dalam konteks pendidikan pada peserta didik. Pendekatan ini bertujuan untuk memahami bagaimana integrasi nilai-nilai Islam dengan keragaman budaya mampu mempengaruhi pemahaman, sikap, dan perilaku peserta didik dalam lingkungan pendidikan(Mashuri, 2021). Metode penelitian yang digunakan mencakup analisis literatur, survei, dan pengamatan langsung untuk memperoleh pemahaman yang mendalam tentang bagaimana pengajaran yang terintegrasi antara nilai-nilai Islam dengan budaya multikultural dilaksanakan, serta dampaknya pada peserta didik. Temuan penelitian menyoroti bahwa implementasi pendidikan Islam yang terbuka terhadap nilai-nilai universal seperti toleransi, keadilan, dan empati, bersamaan dengan pendekatan multikultural yang menghargai keragaman, dapat memperkaya pengalaman belajar peserta didik. Melalui pendekatan ini, peserta didik dapat mengembangkan pemahaman yang lebih dalam tentang pluralisme, menghargai perbedaan budaya, dan memperkuat nilai-nilai kemanusiaan yang berlaku universal. Selain itu, penelitian ini mengidentifikasi strategi pengajaran yang efektif dalam mengintegrasikan ajaran Islam dengan nilai-nilai multikultural dalam lingkungan pendidikan. Strategi ini mencakup penggunaan kurikulum yang terbuka terhadap keragaman, pendekatan pembelajaran yang berpusat pada peserta didik, serta memfasilitasi dialog dan interaksi antarbudaya. Kesimpulannya, integrasi pendidikan Islam dengan pendidikan multikultural memiliki potensi besar untuk memperkaya pengalaman pendidikan peserta didik. Hal ini tidak hanya memperkuat identitas keislaman, tetapi juga mendorong pemahaman yang lebih baik tentang perbedaan budaya, mempromosikan kerjasama antarbudaya, dan mempersiapkan peserta didik menjadi individu yang inklusif, toleran, dan menghargai keragaman dalam masyarakat yang semakin global.
SUPERVISI SEBAGAI STRATEGI DALAM MEREFLEKSI MUTU PEMBELAJARAN DI SEKOLAH DASAR ISLAM TERPADU MASYITAH Hendri, Jon; Susanti, Tuti; Hamdina, Weni; Idris, Doni Aizus; Hayati, Rahmatul
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 1 (2024): Volume 7 No 1 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i1.24758

Abstract

menggambarkan kesimpulan yang berisi gambaran singkat mengenai temuan lapangan dan pembahasan yang dijabarkan sebelumnya. Selain itu, peneliti memberikan saran yang berguna sehubungan dengan penguatan kompetensi guru melalui program supervisi akademik di Sdit Masyithah. Adapun aspek-aspek yang disupervisi yaitu membuka pelajaran, kesesuaian antara indikator dengan materi yang disajikan, mengajukan pertanyaan, menggunakan media pembelajaran, mengadakan variasi pembelajaran, memberikan penguatan, membimbing diskusi kecil, memberi layanan individual, mengelola kelas, melaksanakan penilaian proses, melaksanakan penilaian akhir, dan menutup proses pembelajaran dan memberikan kesimpulan. hal ini dikarenakan dengan menggunakan teknik ini guru dapat mengembangkan kualitas diri pribadi, dikarenakan dengan menggunakan teknik ini guru mempunyai peluang untuk saling tukar pengalaman dan pengetahuan sehingga akan berakibat pada kualitas pribadi guru. bertujuan untuk mempermudah guru dalam menyampaikan perkembangan peserta didik di sekolah atau untuk menyampaikan kemungkinan-kemungkinan yang menjadi penyebab masalah yang dihadapi oleh peserta didik. mendapatkan peluang untuk saling tukar pengetahuan dan pengalaman sehingga pada gilirannya dapat meningkatkan wawasan dan pengalaman sehingga dapat meningkatkan wawasan dan kualitas diri pribadi serta profesi