Garuda - Garba Rujukan Digital

EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERN DALAM PENATAUSAHAAN PIUTANG PERPAJAKAN YANG BERDAMPAK PADA LAPORAN KEUANGAN PEMERINTAH PUSAT Gede Bagus Ari Laksana; Gusti Putu Surya Sedana Putra; Putu Marlim Jayantara; Siti Badriyah
Jurnal Ilmiah Akuntansi dan Humanika Vol. 7 No. 2 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v7i2.19959

Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian intern terhadap piutang perpajakan, karena pengendalian intern terhadap piutang pajak ini dirasa memiliki kekurangan terutama dalam hal penatausahaannya yang berimbas pada laporan keuangan pemerintah. Penelitian ini menggunakan metode deskriptif yang bersifat kualitatif dengan Metode pengumpulan data yaitu studi dokumentasi dan studi pustaka. Hasil dari penelitian ini adalah penerapan system pengendalian internal pada penatausahaan piutang perpajakan masih memiliki kelemahan. Belum adanya system dan mekanisme pengendalian yang memastikan bahwa perhitungan piutang daluwarsa dan penyisihan piutang pajak telah dilaksanakan secara memadai dan Kementrian Keuangan belum memiliki ketentuan yang secara khusus mengatur langkah-langkah tindak lanjut yang diperlukan setelah penghapusbukuan piutang pajak daluwarsa. Kelemahan tersebut menimbulkan dampak terhadap laporan keuangan pada pemerintah pusat, dimana transaksi-transaksi yang berhubungan dengan piutang pajak tidak menggambarkan keadaan sebenarnya sehingga laporan keuangan yang dibuat tidak mengandung karakteristik yang mudah dipahami, relevan, dapat dibandingkan, dan keandalan.

Efektivitas Buku Digital terhadap Empati Siswa Kelas IV SDN Bugangan 01 Semarang Zumala, Fata; Purnamasari, Veryliana; Siti Badriyah; Agustini, Ferina
Indo-MathEdu Intellectuals Journal Vol. 5 No. 5 (2024): Indo-MathEdu Intellectuals Journal (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v5i5.1804

Education plays an important role in producing a superior and characterful young generation, so it is necessary to instill empathy in students. This study aims to determine the effectiveness of digital books on empathy in grade IV students of SDN Bugangan 01. This study uses quantitative research with a pre-experimental design, with a one group pretest-posttest design. The population in this study was grade IV, totaling 22 students. Research data were collected through a questionnaire in the form of a checklist of 25 questions to measure the level of student empathy. Data processing in this study used a normality test, homogeneity test, paired sample t-test and N-Gain test. The results of the pretest normality test have a significance value of 0.251 > 0.05, while the posttest value is 0.175 > 0.05. Then in the homogeneity test the significance is 0.224 > 0.05. This shows that the data is normally distributed and homogeneous. The results of the paired sample t-test show that digital books are effective in empathy in grade IV students. Furthermore, the N-Gain test shows a value of 0.51. So, digital books are effective for the empathy of grade IV students at SDN Bugangan 01 which is classified as moderate

Efektivitas Buku Digital terhadap Empati Siswa Kelas IV SDN Bugangan 01 Semarang Zumala, Fata; Purnamasari, Veryliana; Siti Badriyah; Agustini, Ferina
Indo-MathEdu Intellectuals Journal Vol. 5 No. 5 (2024): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v5i5.1804

Education plays an important role in producing a superior and characterful young generation, so it is necessary to instill empathy in students. This study aims to determine the effectiveness of digital books on empathy in grade IV students of SDN Bugangan 01. This study uses quantitative research with a pre-experimental design, with a one group pretest-posttest design. The population in this study was grade IV, totaling 22 students. Research data were collected through a questionnaire in the form of a checklist of 25 questions to measure the level of student empathy. Data processing in this study used a normality test, homogeneity test, paired sample t-test and N-Gain test. The results of the pretest normality test have a significance value of 0.251 > 0.05, while the posttest value is 0.175 > 0.05. Then in the homogeneity test the significance is 0.224 > 0.05. This shows that the data is normally distributed and homogeneous. The results of the paired sample t-test show that digital books are effective in empathy in grade IV students. Furthermore, the N-Gain test shows a value of 0.51. So, digital books are effective for the empathy of grade IV students at SDN Bugangan 01 which is classified as moderate

Leveraging ELAN Software for Analyzing Storytelling Gestures in Students at SMAN 1 Semaka Siti Badriyah; Susanto, Susanto; Yanuarius Yanu Dharmawan
International Journal of Education, Vocational and Social Science Vol. 3 No. 03 (2024): August, International Journal of Education, Vocational and Social Science( IJV
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v3i03.960

This study investigates the use of nonverbal communication (NVC), namely gestures, in the narrative exercises of students at SMAN 1 Semaka. The objective is to determine and classify the precise types and frequencies of gestures used. The use of ELAN software allows for a thorough study, which shows that specific gestures, such as Open Hands (OP) and Head Tilting (HT), are commonly employed and have a substantial impact on improving the delivery of a narrative. On the other hand, gestures such as Hands on Hips (HH) and Hand on Cheek (HCH) were not frequently seen, indicating that their significance may vary depending on the situation and the individual's way of expressing a tale. This study highlights the significance of incorporating Nonviolent Communication (NVC) into educational methods in order to enhance students' proficiency in communication and storytelling. This study enhances our overall comprehension of nonverbal communication in educational environments and emphasises the usefulness of technological tools such as ELAN in furthering educational research.

Analisis Keterampilan Berpikir Kritis Siswa Setelah Menerapkan Model Pembelajaran PBL (Problem Based Learning) Siti Badriyah; Zaini Hartika; Gusmanelli Gusmanelli
Jurnal Budi Pekerti Agama Islam Vol. 3 No. 1 (2025): February: Jurnal Budi Pekerti Agama Islam
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbpai.v3i1.829

This study aims to analyze the implementation of the Problem Based Learning (PBL) model in enhancing the critical thinking abilities of 4th-grade students. The research employs a descriptive qualitative approach with data collection techniques such as observation, interviews with mentor teachers, and documentation. The results of the study indicate that the implementation of PBL has a positive impact on developing students' critical thinking skills. Students are accustomed to facing real-world problems, analyzing situations, and seeking relevant and rational solutions. Furthermore, this learning model also enhances students' communication and collaboration skills as they engage in group discussions to solve problems collectively. However, challenges in its implementation lie in time management and ensuring the active participation of all students in the learning process. Overall, this study demonstrates that PBL is effective in developing students' critical thinking abilities, as well as improving their social and communication skills, which are essential in daily life.

Penggunaan Teknologi dalam Strategi Pembelajaran Pendidikan Islam Zaini Hartika; Siti Badriyah; Gusmaneli Gusmaneli
Karakter : Jurnal Riset Ilmu Pendidikan Islam Vol. 2 No. 2 (2025): Mei : Karakter : Jurnal Riset Ilmu Pendidikan Islam
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/karakter.v2i2.775

This study aims to analyze the application of technology in Islamic Religious Education (IRE) learning, focusing on the challenges and obstacles encountered, as well as the changes in the role of teachers in technology-based learning strategies. The approach used is a descriptive qualitative method with library research as the primary technique. Through the analysis of various relevant literatures, this study identifies the potential of technology in enhancing the effectiveness of IRE learning, as well as obstacles such as limited access to technology, skill gaps, and dependency on technology. Additionally, this study explores the transformation of the teacher's role from being an instructor to a facilitator, who focuses more on managing technology and creating a safe and inclusive learning environment. The findings of this study indicate that despite the challenges, technology holds significant potential to improve the quality of religious education, provided that efforts are made to overcome the existing barriers.

Efektivitas Buku Digital terhadap Empati Siswa Kelas IV SDN Bugangan 01 Semarang Zumala, Fata; Purnamasari, Veryliana; Siti Badriyah; Agustini, Ferina
Indo-MathEdu Intellectuals Journal Vol. 5 No. 5 (2024): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v5i5.1804

Education plays an important role in producing a superior and characterful young generation, so it is necessary to instill empathy in students. This study aims to determine the effectiveness of digital books on empathy in grade IV students of SDN Bugangan 01. This study uses quantitative research with a pre-experimental design, with a one group pretest-posttest design. The population in this study was grade IV, totaling 22 students. Research data were collected through a questionnaire in the form of a checklist of 25 questions to measure the level of student empathy. Data processing in this study used a normality test, homogeneity test, paired sample t-test and N-Gain test. The results of the pretest normality test have a significance value of 0.251 > 0.05, while the posttest value is 0.175 > 0.05. Then in the homogeneity test the significance is 0.224 > 0.05. This shows that the data is normally distributed and homogeneous. The results of the paired sample t-test show that digital books are effective in empathy in grade IV students. Furthermore, the N-Gain test shows a value of 0.51. So, digital books are effective for the empathy of grade IV students at SDN Bugangan 01 which is classified as moderate

Perbandingan Sistem Evaluasi Pendidikan di Indonesia dan Finlandia :Implikasi Terhadap Kualitas Pembelajaran Siti Badriyah; Irfan Syafei Siregar; Muhammad Dzikrullah; Nurul Izzah Yasmin; Aprizal Ahmad
Jurnal Manajemen dan Pendidikan Agama Islam Vol. 3 No. 6 (2025): November: Jurnal Manajemen dan Pendidikan Agama Islam
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jmpai.v3i6.1568

This study compares the educational evaluation systems in Indonesia and Finland and their implications for learning quality. The method used is a library study, collecting data from literature related to educational evaluation policies in both countries. The educational evaluation system in Indonesia is quite complex, implementing various forms of assessment, such as homework (PR), daily tests, mid-semester assessments (PTS), final semester assessments (PAS), and school exams (US). Indonesia also implements the Minimum Completion Criteria (KKM) as a requirement for student graduation. In contrast, Finland implements a simpler evaluation system with an emphasis on formative evaluation, a reduced number of exams, and the absence of the KKM or National Exam (UN). In the Finnish system, students are not held back from a grade, and evaluation is conducted throughout the learning process, focusing on students' continuous development. The results of this study indicate that differences in evaluation systems have a significant impact on learning methods and the development of educational quality in each country. The implication is the need to adapt evaluation policies that integrate holistic and formative aspects to improve learning quality, particularly in Indonesia.

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