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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar JURNAL ILMIAH PETERNAKAN TERPADU Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI BJRA (Bongaya Journal of Research in Accounting) Jurnal Pengabdian Magister Pendidikan IPA Rayah Al Islam : Jurnal Ilmu Islam Journal of Classroom Action Research Jurnal Cahaya Mandalika Tasamuh: Jurnal Komunikasi dan Pengembangan Masyarakat Islam Jurnal Ilmiah Pendidikan Dasar (JIPDAS) Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat PEDAGOGIC: Indonesian Journal of Science Education and Technology International Journal of Management and Business Intelligence (IJMBI) Indonesian Journal of Community Services International Journal of Islamic Studies Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Journal of Authentic Research ARUS JURNAL SAINS DAN TEKNOLOGI Celebes Journal of Community Services Journal of English Education Forum (JEEF) IECON: International Economics and Business Conference Jurnal Manajemen dan Teknologi CITACONOMIA : Economic and Business Studies Jurnal Ilmiah Mahasiswa & Penelitian Keperawatan JILMATEKS Jurnal Ilmiah Mahasiswa Teknik Sipil Jurnal Ilmiah Manajemen & Kewirausahaan Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya
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PARADIGMA FENOMENOLOGI DALAM STUDI ETIKA AKUNTAN TERHADAP KONSTRUKSI MAKNA DAN PENDEKATAN PENELITIAN Darwis Said; Arifuddin; Huriyn Putri Askiah Juhari; Inayah Chintaki MZ; Irwan Pratama
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.58856

Abstract

Accountant ethics is a fundamental aspect of accounting practice because it is directly related to public trust in the accounting profession. Various cases of financial statement manipulation, abuse of authority, and violations of ethical codes demonstrate that an understanding of ethics cannot be reduced merely to compliance with formal rules. In this context, the phenomenological paradigm offers an alternative perspective for understanding how accountants construct the meaning of ethics based on their lived experiences. This article aims to explain the phenomenological paradigm in the study of accountant ethics by highlighting the construction of meaning, philosophical assumptions, and research approaches employed. The research method discussed is grounded in a qualitative phenomenological approach that seeks to explore accountants’ subjective experiences regarding the ethical dilemmas they encounter. The findings indicate that the meaning of ethics for accountants is shaped through the interaction of personal values, organizational culture, professional pressures, and work experience. The phenomenological paradigm enables researchers to understand ethical reality as a lived experience rather than merely a set of normative rules. Therefore, phenomenology makes an important contribution to enriching the study of accounting ethics by providing a deeper understanding of the consciousness and subjective experiences of accounting professionals.
Penerapan Metode Mimicry Memorization dalam Meningkatkan Kemampuan Bacaan Salat di Kelas IV MI DDI 3 Purangi Aminullah; Arifuddin; Bungawati
PEDAGOGIC: Indonesian Journal of Science Education and Technology Vol. 6 No. 4 (2026): PEDAGOGIC: Indonesian Journal of Science Education and Technology (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ijset.v6i4.7238

Abstract

This study was motivated by the low proficiency of fourth-grade students at MI DDI 3 Purangi in reciting the prayers (salat), as evidenced by inaccurate pronunciation regarding articulation points (makhraj) and recitation rules (tajwid), a lack of fluency in memorization, and inconsistency in the recitation itself. The study aimed to improve students' prayer recitation skills through the implementation of the Mimicry-Memorization method. It employed the Kemmis and McTaggart model of Classroom Action Research (CAR), conducted over two cycles, with each cycle comprising two sessions. Data were collected through recitation proficiency tests, observation, and documentation, and subsequently analyzed using descriptive quantitative methods. The results indicated that the students' average prayer recitation proficiency improved from 69.63% in the pre-cycle stage to 85.73% in Cycle I and 94.87% in Cycle II. This improvement demonstrates that the Mimicry-Memorization method serves as a viable alternative for enhancing students' prayer recitation skills through systematic activities involving listening, imitating, repeating, and memorizing.
Co-Authors A. Rahman Rahim Abdul Rahim Karim Abdul Rahman Abdul Waqif Abdullah, Andi Ruslan Adelia, Elza Akmil Asril Ali Amran Alidin, La Ode Asfahyadin Alimuddin, Firman Amaliyah Az-zahra AMINULLAH Amrullah Ananda Putri Agustin Andi Arjuni K Andi Ikhsan Wijaya Andi Kusumawati Andre Hidayat Anto, La Ode Arafiq Arifin , Winarno Arsiah Asri Usman Asrini Atri Dewi Aziz Aziz, Atri Dewi Baharuddin Baja, Haniek Khoirunnisa Bungawati Burhan, Nur Intan Dahlia, Andi Amalia Darmawan, Sri Darmawati Darwis Said, Darwis Daud, Dahniyar Erwin Hafid Evy Segarawati Ampry Fahriansah , Fadli Farmasari, Santi Fatma Jama Fitriaman Gading, Arya Gagaring Pagalung Hadisantoso, Erwin Hendrianto Hidayati Hidayatulloh, Muh Taufiq Huriyn Putri Askiah Juhari Idelriani Ikhlas Amal Alam, Ade Ikhsan, Andi muh ikhsan s alwi Ilahi, Andi Alfianto Anugrah Ilham Ilham Inayah Chintaki MZ Indra Santoso, Septy Indrijawati, Aini Irwan Pratama Ishom Fuadi Fikri Isnaini, Mh. Juharsah Jumrati Juwita Purisamya, Asharin Kamaluddin Tajibu Kamaludin KARTINI Kun Anjani, Tik Kusumawati, Andi Lail, Husnul M Faishal Khoirurrijal M. Tahir Makmur Massara, Asma Mayasari Mh. Isnaini Muh. Fathudddin Fatwa Muh. Inayah A.M. Muhammad Amin Muhammad Ashari Muhammad Kiki Wardana Muhammad Yahya Mutmainna, Amriati Nurazizah Nurwati Patwayati Prasetia, Muh Andika Putera, Lalu Jaswadi Rahmadani, Andi Rahman Rahim Ramadhan, Andi Muhammad Fuad Ratna Ayu Damayanti Rini Anggriani Rini Sukarni Rosida Maedina Agus Ruslan, Reynaldi Safitri, Amelia Saida Said Salim Sulistiawati, Bq. Lala Sundari, Sri Syamsuddin Syarifuddin Usman, Asri Utami, Rizky Wafiq Nurazizah Wahyuniati Hamid Wardani, Rina Putri Yusra, Kamaluddin Yustiana, Hana Zuindra