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Pelaksanaan Anggaran pada Dinas Prasarana Jalan Tata Ruang dan Permukiman Propinsi XXX Sartika, Dewi; Nini, Nini
Jurnal Kajian Manajemen Bisnis Vol 4, No 2 (2015): Jurnal Kajian Manajemen Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.855 KB) | DOI: 10.24036/jkmb.619200

Abstract

This study aimed to analyze the mechanisms and procedures for implementing the budget of the Road Infrastructure, Spatial, and Settlement Office of XXX Province whether it is already in accordance with applicable regulations and analyzing factors that caused high realization of the budget on the second semester. This study is a descriptive analysis of the financial management and its activities is using qualitative and quantitative approaches. The data used in this study are primary data and secondary data and to obtain the research data used deep interview technique, documentation and observation.The results showed the mechanisms and budget execution procedures are not in accordance with the applicable rules and there are activities that is not on time from a predetermined schedule. The factors that caused high realization of the budget on the second semester is the delay of Budget Implementation Document (DPA) to the Department; slow separation of activities; the slow process of Executive Officer of Engineering Activity (PPTK) appointment; late tendering process; and Procurement Service Unit officers (ULP), which is doing dual task . The results of the study also shows the weakness of the Internal Control System (SPI) of the Road Infrastructure, Spatial, and Settlement Office in financial management and operations that caused volume and quality of work reduced. To optimizing and maximizing budget implementation, Road Infrastructure, Spatial, and Settlement Office has to improve its Internal Control System, has responsibility and higher authority on the job, perform separation of functions, and improve the integrity of management, review and do close monitoring of the work, both internal and external, in order to avoid irregularities and misappropriation of the budget implementation.
PENINGKATAN KEMAMPUAN PENGUASAAN KONSEP BILANGAN PADA SISWA SD MELALUI MODEL PEMBELAJARAN KOOPERATIF Kansil, Yoo Eka Yana; Nini, Nini
Journal of Basication (JOB) : Jurnal Pendidikan Dasar Vol 1, No 1 (2017)
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/jobpgsd.v1i1.5138

Abstract

Abstrak. Penelitian ini bertujuan untuk meningkatkan hasil belajar matematika siswa pada materi pokok penjumlahan dan pengurangan bilangan bulat melalui penerapan model pembelajaran kooperatif dengan tipe STAD. Penelitian ini menerapkan desain penelitian tindakan kelas dengan subyek penelitian siswa kelas IV SDN 16 Mandonga.   Teknik analisis data dalam penelitian ini adalah statistik deskriptif. Hasil observasi, evaluasi, dan refleksi pada setiap tidakan perbaikan pembelajaran menunjukan bahwa pada tindakan siklus pertama, proses aktifitas mengajar guru mencapai 82,5% dan pada tindakan siklus kedua meningkat 95%. Begitupun pada proses aktivitas yang dilakukan oleh siswa pada siklus pertama mencapai 77,1% dan pada tindakan siklus kedua mengalami peningkatan mencapai 94,3%. Sedangkan hasil belajar siswa pada siklus pertama meningkat menjadi 88,5% atau sebanyak 23 siswa dari 26 siswa yang tuntas memperoleh nilai ≥69 dengan nilai rata rata 80,76.  Kata kunci: hasil belajar siswa, model pembelajaran, kooperatif, STAD, siswa sekolah dasar
PENGARUH PERPUTARAN MODAL KERJA, LIKUIDITAS DAN LEVERAGE TERHADAP PROFITABILITAS (STUDI KASUS PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018) Rahmaita, Rahmaita; Nini, Nini
Menara Ilmu Vol 15, No 1 (2021): VOL. XV NO.1 APRIL 2021
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/mi.v15i1.2487

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran modal kerja, likuiditas dan leverage terhadap profitabilitas pada perusahaan makanan dan minuman yang terdaftar di bursa efek indonesia Periode 2014-2018. Profitabilitas adalah kemampuan perusahaan dalam menghasilkan laba.Dalam analisis rasio, kemampuan menghasilkan laba dapat dikaitkan dg penjualan, aset atau modal. Apabila perusahaan menghasilkan profitabilitas yang tinggi, maka perusahaan akan banyak diminati oleh para investor untuk berinvestasi.Penelitian ini merupakan penelitian kuatitatif, populasi dalam penelitian ini adalah perusahaan makanan dan minuman periode 2014-2018. Metode yang digunakan dalam penelitian ini menggunakan metode purposive sampling yaitu teknik pemilihan sample berdasarkan para karakteristik tertentu. Data diperoleh berdasarkan publikasi Indonesian Stock Exchance (IDX) periode 2014-2018.Jumlah sebanyak 9 perusahaan dengan 45 data.Hasil penelitian menyatakan bahwa Perputaran Modal Kerja (X1) memiliki pengaruh yang negatif terhadap profitabilitas, Likuiditas tidak memiliki pengaruh yang signifikan terhadap profitabilitas dan Leverage tidak berpengaruh signifikan terhadap profitabilitas. Kata Kunci :Perputaran modal kerja (WCT), likuiditas (CR), Leverage (DAR) dan profitalitas (ROA).
TRUANT EFFECT TOWARD FOR STUDENTS Trinova, Zulvia; Hasanah, Yusratul; Nini, Nini
Al-Qalb : Jurnal Psikologi Islam Vol 11, No 2 (2020)
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/alqalb.v11i2.1711

Abstract

The problems encountered in the field are still students who have truant behavior during class hours, do not attend school without information. This study describes the behavior of students who frequent truancy, the factors that cause truancy, the role of guidance and counseling teachers in overcoming truancy. Qualitative descriptive research method with the type of research field research. The data sources come from guidance and counseling teachers, subject teachers, and students. Data were collected through observation, interviews, and documentation. The results of this study are: (1) the forms of behavior of students who often skip truancy in various ways, such as without permission, asking for permission to leave by pretending to be sick and often leaving during class hours, (2) the cause of truant students is influenced by factors internal and external. Internal factors, students are lazy in learning and prefer to watch YouTube and play games, lazy with subject teachers who are often angry, and bored of being in class and because they have not completed assignments or homework. External factors are the existence of calls from peers, (3) the role of guidance and counseling teachers in overcoming truancy behavior of students is to direct, guide students to be better.
KEPEMIMPINAN DOSEN PENDIDIKAN ISLAM PADA ERA REVOLUSI INDUSTRI 4.0 Trinova, Zulvia; Syam, Aminuddin; Nini, Nini
PRODU: Prokurasi Edukasi Jurnal Manajemen Pendidikan Islam Vol 2, No 1 (2020): Juli-Desember 2020
Publisher : UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/p-prokurasi.v2i1.2044

Abstract

The very fast growth of the era requires mental readiness to face the dynamics of the industrial revolution era 4.0. Lecturers of Islamic Education, in addition to being educators and teachers as well as leaders. For this reason, a lecturer in Islamic Education who understands his role is needed so that he can carry out his leadership function optimally in the era of the industrial revolution 4.0. This library research was conducted by examining various literatures and analyzes regarding the leadership of Islamic education lecturers in the era of the industrial revolution 4.0. The data collection technique was carried out by analyzing various available sources on leadership for Islamic Education lecturers in the era of the industrial revolution 4.0. The lecturer of Islamic Education as a leader puts forward a work ethic in leading based on a calling, leading with willpower, leading sincerely, leading thoroughly, leading creatively, leading excellently. Lecturers of Islamic Education have roles as role models, inspirers, agents of change, developers of Islamic culture in the era of the industrial revolution 4.0. All parties need to work together to improve the quality of learning in facing the threats and challenges in the era of the industrial revolution 4.0 optimally.
Pencatatan Keuangan Sederhana Dalam Membantu Pengelolaan Keuangan Pada UMKM Dapur Raisya Kelurahan Gurun Laweh Nanggalo Arita, Enny; Sartika, Dewi; Yentisna, Yentisna; Nini, Nini; Indrayeni, Indrayeni; Sovita, Ingra
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v2i1.1179

Abstract

Perencanaan keuangan adalah proses mencapai tujuan UMKM melalui manajemen keuangan secara terencana. Salah satu komponen dalam perencanaan keuangan adalah menyusun anggaran bulanan yang terdiri dari pendapatan dan pengeluaran. Keuangan UMKM adalah bagaimana mengelola uang yang ada pada satu UMKM, terutama uang yang akan dikelola oleh pemilik UMKM. Sehingga dengan pengelolaan yang baik akan mendapatkan hasil yang memuaskan dan pengeluaran diatur sesuai dengan kebutuhan UMKM itu sendiri. Pengabdian Masyarakat yang dilakukan tim dosen ini bertujuan untuk menjelaskan kepada pemilik UMKM Dapur Raisya di Kelurahan Gurun Laweh Nanggalo Padang, perencanaan keuangan UMKM untuk membantu UMKM tentang akuntansi keuangan UMKM. Diharapkan dengan adanya pengabdian kepada masyarakat ini bisa membantu pemilik UMKM dalam pengelolaan keuangan UMKM lebih terarah dalam pengelolaan Keuangannya.
Literasi Keuangan Syariah bagi Siswa Siswi Madrasah Tarbiyah Islamiyah (MTI) Dan SMA Pembina Bangsa, Bukitinggi, Kabupaten Agam, Sumatra Barat Raflis, Ratnawati; Rahmaita, Rahmaita; Arita, Enny; Nini, Nini; Sovita, Ingra; Maryanti, Eka
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 3 No 1 (2024): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v3i1.1362

Abstract

Indonesia has the potential to become a sharia financial and economic center at regional and global levels. Education related to sharia economics and finance has been carried out by Bank Indonesia, the Financial Services Authority, the Ministry of Religion and the Ministry of Education and Culture through their respective work units. However, this education has not touched more basic units such as families and individuals. According to OJK data, sharia financial literacy in Indonesia is still in the very low category. One of the causes of Sharia financial literacy is because the Indonesian Muslim population cannot directly experience the positive economic and financial impacts of Sharia. The fourth phase in Sharia economic and financial literacy material starts from the age of 16 to the age of 18 or the period of high school level education in Indonesia. This phase is the phase of learning advanced knowledge of Sharia economics and finance accompanied by practical training. It is hoped that this age group will be trained to have the ability to manage the economy and finances according to sharia. Therefore, we hope to increase the knowledge and understanding of high school level students, namely Madrasah Tarbiyah Islamiyah and Pembina Bangsa High School students regarding Sharia Finance so that it can be practiced in everyday life.
Pengaruh Gender, Machiavellianisme, Narsisme dan Empati Terhadap Pengambilan Keputusan Etis Dengan Studi Kasus Mahasiswa Akuntansi di Kota Padang Nini, Nini; Wiajaya, Riani Sukma; Rahmaita, Rahmaita
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 26 No 1 (2024): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v26i1.1271

Abstract

Ethical decision making is decision making that considers moral values and ethical principles. Several indicators that will be tested empirically in ethical decision making are gender, Machiavellianism, narcissism and empathy in ethical decision making of accounting students in Padang City. The population of this study were Bachelor of Accounting students in Padang City. The sample in this study was 200 Bachelor of Accounting students with random sample selection. The hypothesis was tested using multiple linear regression. The results of this research show that the variables gender and empathy have a positive influence on ethical decision making, and the variables Machiavellianism and narcissism have a negative influence on ethical decision making. The contribution of this research can provide insight into how gender differences can influence the way individuals process information morally, understanding how manipulative tendencies can influence decision making when individuals face conflicts between personal interests and moral norms. Narism can help explain how narcissistic attitudes and behavior can influence an individual's ability to make ethical decisions and have empathy in various contexts and social contexts. Abstrak Pengambilan keputusan etis adalah pengambilan keputusan yang mempertimbangkan nilai-nilai moral dan prinsip-prinsip etika. Beberapa indikator yang akan diuji secara empiris dalam pengambilan keputusan etis adalah jenis kelamin, Machiavellianism, narsisme, dan empati dalam pengambilan keputusan etis mahasiswa akuntansi di Kota Padang. Populasi studi ini adalah mahasiswa S1 Akuntansi di Kota Padang. Sampel dalam penelitian ini adalah 200 mahasiswa S1 Akuntansi dengan pemilihan sampel acak. Hipotesis diuji menggunakan regresi linear berganda.Hasil penelitian ini menunjukkan bahwa variabel jenis kelamin dan empati memiliki pengaruh positif terhadap pengambilan keputusan etis, dan variabel Machiavellianism dan narsisme memiliki pengaruh negatif terhadap pengambilan keputusan etis. Kontribusi dari penelitian ini dapat memberikan wawasan tentang bagaimana perbedaan jenis kelamin dapat mempengaruhi cara individu memproses informasi secara moral, memahami bagaimana kecenderungan manipulatif dapat mempengaruhi pengambilan keputusan ketika individu menghadapi konflik antara kepentingan pribadi dan norma moral. Narsisme dapat membantu menjelaskan bagaimana sikap dan perilaku narsistik dapat mempengaruhi kemampuan individu untuk membuat keputusan etis dan memiliki empati dalam berbagai konteks dan situasi sosial.
Analisis Rekonsiliasi Fiskal Atas Laporan Keuangan Komersial Dalam Penentuan Pajak Penghasilan Badan Wulandari, Essa; Nini, Nini; Sartika, Dewi
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 26 No 2 (2024): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v26i2.1573

Abstract

The purpose of this study is to analyze the commercial and fiscal differences in income and expense accounts at PT XXX in 2022 and to correct commercial profit into fiscal profit of PT XXX according to Income Tax Law No. 36 of 2008 so that corporate income tax can be determined. This type of research is quantitative research with descriptive methods. The type of data used in this study is quantitative data which is financial statement data in the form of the Statement of Financial Position, Income Statement, List of Fixed Assets and Depreciation of Fixed Assets at PT. XXX in 2022. The data sources in this study consist of primary data and secondary data. Primary data is done in a structured manner by collecting data for 2022. Secondary data is obtained from documents, namely in the form of financial reports from the company, Company History, Company Profile and Company Vision and Mission. The data analysis method used in this research is quantitative descriptive analysis.Based on the results of the study concluded the following two things. First, the positive fiscal correction between the company and the researcher is lower than according to the law. This affects the calculation of the company's Corporate Income Tax so that the value of Corporate Income Tax underpayment changes by Rp. 46,475,317. Second, the fiscal correction of income tax carried out by PT XXX is not fully in accordance with tax regulations, so there are still some positive fiscal corrections that are not in accordance with tax regulations Abstrak Tujuan penelitian ini adalah untuk menganalisis perbedaan komersial dan fiskal atas akun pendapatan dan beban pada PT. XXX Tahun 2022 dan Untuk mengoreksi laba komersial menjadi laba fiskal PT. XXX menurut UU PPh No. 36 Tahun 2008 sehingga dapat ditentukan pajak penghasilan perusahaan. Jenis penelitian ini adalah penelitian kuantitatif dengan metode deskriptif. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang mana data laporan keuangan berupa Laporan Posisi Keuangan, Laporan Laba Rugi, Daftar Aset Tetap dan Penyusutan Aset Tetap pada PT. XXX Tahun 2022. Sumber data dalam penelitian ini terdiri dari data primer dan data sekunder. Data primer dilakukan secara terstruktur dengan mengumpulkan data tahun 2022. Data Sekunder diperoleh dari dokumen-dokumen yaitu berupa laporan keuangan dari perusahaan, sejarah perusahaan, profil perusahaan serta visi dan misi perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kuantitatif. Berdasarkan hasil penelitian disimpulkan dua hal berikut. Pertama pada koreksi fiskal positif antara perusahaan dengan peneliti lebih rendah dari menurut aturan undang undang. Hal ini berpengaruh pada perhitungan PPh Badan perusahaan sehingga nilai PPh Badan mengalami perubahan kurang bayar sebesar Rp. 46.475.317. Kedua, Koreksi fiskal terhadap pajak penghasilan yang dilakukan oleh PT. XXX belum sepenuhnya sesuai dengan aturan perpajakan, sehingga masih ada beberapa koreksi fiskal positif yang harus dikoreksi yakni beban tunjangan karyawan, beban pajak karyawan, beban konsumsi, beban perjalanan dinas, beban pengiriman barang & bongkar muat, beban pengurusan dokumen, beban reparasi & pemeliharaan dan beban pajak STP.
The Influence of the 7E Learning Cycle Model in Improving Student Learning Outcomes in Islamic Religious Education Learning Nurfadhilah, Nurfadhilah; Sari, Widya; Akmal, Atqo; Trinova, Zulvia; Nini, Nini
International Journal of Multidisciplinary Research of Higher Education Vol 7 No 2 (2024): (April) Theme Social Science, Education, Economic and Technology
Publisher : Islamic Studies and Development Center in Collaboration With Students' Research Center Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ijmurhica.v7i2.210

Abstract

The low fiqh learning outcomes of students in schools in the 2022/2023 school year and the use of learning models that are still monotonous are the background to this research. This research aims to determine the effect of the 7E learning cycle learning model on efforts to improve fiqh learning outcomes for students at school. This research uses a quasi-experimental quantitative method with a static group comparison posttest only design. Research sampling was carried out using a purposive sampling technique because it used a smaller and homogeneous sample. The research results showed that the average posttest score on the experimental class fiqh learning outcomes was 84 out of 20 students, with the highest score for the experimental class being 100 and the lowest score being 72. Meanwhile the average posttest score on the control class fiqh learning outcomes was 72.2 out of 20 students, with the highest score in the control class being 92 and the lowest score being 60. The percentage of learning completeness for experimental class students was 85%, while the percentage of learning completeness for control class students was 40%. Based on hypothesis testing with SPSS 26, the significance of α in two directions or significance (2-tailed) was 0.000, so it can be concluded that (0.000 < 0.05). Therefore, it can be said that H0 which states that there is no influence of the 7E learning cycle model on increasing student learning outcomes in Islamic religious education learning is rejected and Ha is accepted, which means that there is a significant influence of the 7E learning cycle model on increasing student learning outcomes in school