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Pengaruh Tingkat Hutang, Fee Audit Dan Konsentrasi Pasar Terhadap Persistensi Laba: Firm Age Sebagai Variabel Moderasi Afifah, Siti; Yunita, Khristina; Hamzani, Umiaty; Desyana, Gita; Indah, Djunita Permata
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i2.6223

Abstract

The purpose of this study is to examine the effect of debt levels, audit fees, and market concentration on earnings persistence, and to analyze whether firm age is able to strengthen the relationship between debt levels, audit fees, and market concentration on earnings persistence in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The novelty of this study lies in the object of research and the use of firm age as a moderating variable that has not been widely studied. The population of the study was 37 companies with a research sample of 8 companies selected using purposive sampling techniques. This study uses a quantitative method using multiple linear regression analysis techniques and moderated regression, and the analysis tool is SPSS 23 software. The findings of this study indicate that debt levels have a negative and significant effect on earnings persistence, while audit fees do not affect earnings persistence and market concentration has a positive and significant effect on earnings persistence. Firm age is only able to negatively weaken the relationship between audit fees and earnings persistence, but is unable to strengthen the relationship between debt levels and market concentration with earnings persistence. Simultaneously, debt levels, audit fees and market concentration affect earnings persistence.
Analisis Hubungan Kemampuan Berbicara Bahasa Inggris Santri dengan Manajemen Marketing Pondok Pesantren Modern di Oku Timur Sinta B, Vovi; Zulaikah, Zulaikah; Afifah, Siti
Jurnal Nasional Manajemen Pemasaran dan SDM Vol. 2 No. 2 (2021): Jurnal Nasional Manajemen Pemasaran dan SDM
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jnmpsdm.v2i2.279

Abstract

Islamic boarding schools are non-formal education based on Islam. The purpose of this study was to determine the relationship between students' English language skills as one of the plus values of the outputs they have with the marketing management of the boarding school. The research was conducted at the Nurussalam Islamic Boarding School Sidogede in East OKU. Preliminary study through literature study, (2) Preparation of measuring instruments, (3) Testing of measuring instruments, (4) Testing the validity and reliability of measuring instruments, (5) Collecting data in the field (6) processing of data, (7) compiling the results into stages that will be passed in this research. Based on the results of the research found. Basically, the Modern Nurussalam Sidogede Islamic Boarding School does not display a special strategy or concept in its marketing management. In general, the cottage socialization media also uses the website, YouTube channel (nurussalam.com), brochures (print media), if someone asks, in addition to using the internet and social media networks, alumni indirectly become running brochures so that people can get to know them better. related to the quality of the Modern Nurussalam Islamic Boarding School Sidogede. In reality, alumni are known through dedication. The service in question is that the students who have passed are selected according to the predetermined categories so that they are selected for service both inside and outside the cottage.   Pondok pesantren merupakan pendidikan nonformal berbasis agama Islam. Tujuan dari penelitian ini untuk mengetahui hubungan antara kemampuan berbahasa inggris santri sebagai salah satu nilai plus dari out put yang dimiliki dengan manajemen marketing pondok. Penelitian dilakukan di pondok pesantren Nurussalam Sidogede di OKU Timur. Studi pendahuluan melalui studi literatur, (2) Penyusunan alat ukur, (3) Uji coba alat ukur, (4) Uji validitas dan reliabilitas alat ukur, (5) Pengambilan data dilapangan (6) pengolahan data, (7) penyusunan hasil menjadi tahapan yang akan dilalui dalam penelitian ini. Berdasarkan hasil penelitian yang ditemukan, Pada dasarnya Pondok Pesantren Moderrn Nurussalam Sidogede ini tidak menampilkan setrategi atau konsep khusus dalam manajemen marketingnya. Secara umum media sosialisasi pondok juga memanfaaatkan website, you tube chanel (nurussalam.com), brosur (media cetak), jika ada yang meminta, selain pemanfaatan jaringan internet dan medsos, para alumni-alumni secara tidak langsung menjadi brosur berjalan sehingga masyarakat mampu mengenal secara real terkait kualitas yang dimiliki pondok Pesantren Modern Nurussalam Sidogede. Pada realisasinya alumni dikenal melalui pengabdian. Pengabdian yang dimaksud ialah para santri yang sudah lulus terpilih sesuai dengan kategori yang sudah ditetapkan sehingga terpilih untuk pengabdi baik di dalam maupun di luar pondok.
Pentingnya Perencanaan Bisnis Bagi Pengusaha Klanting di Desa Banuayu Kec. BP. Peliung Kab. OKU Timur Afifah, Siti; Ismail, Khafid; ., Irawan
Jurnal Indonesia Mengabdi Vol. 2 No. 1 (2020): June Edition
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STKIP Nurul Huda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30599/jimi.v2i1.955

Abstract

The purpose of this study is to describe the importance of planning for Klanting entrepreneurs in the village of Banuayu Kec. BP Peliung Kab. East OKU. The data source in this research is the people of Banuayu village who make klanting. This research is included in field research (Field Research) using a qualitative approach that is described descriptively, this research contains an overview of the understanding of the importance of business planning for entrepreneurs. This study also describes the importance of business planning for entrepreneurs. Data collection methods used were observation and interview methods. The results of this study indicate that in making the effort, planning is very much needed. Not only do we just start a business that is important to run, we don't think about the future.
PEMANFAATAN KOMIK DIGITAL INTERAKTIF: PENDAMPINGAN GURU MI ROUDHOTUL ULUM AGUNG JATI Pratami, Fisnia; Sari, Nindy Devita; Afifah, Siti; Alawi, Faiz; Fitria, Rima
Journal of Community Empowerment Vol 4, No 1 (2025): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v4i1.31850

Abstract

ABSTRAK                                                                            Pembelajaran di Madrasah Ibtidaiyah (MI) sering mengalami kendala, terutama dalam penggunaan media yang kurang menarik dan belum sesuai dengan karakteristik peserta didik usia sekolah dasar. Mitra dalam kegiatan pengabdian ini adalah para guru di MI Roudhotul Ulum Agung Jati, yang berjumlah 9 orang. Pengabdian ini bertujuan untuk mendampingi mereka dalam mengembangkan dan memanfaatkan komik digital interaktif berbasis aplikasi Pixton sebagai media pembelajaran yang efektif. Metode kegiatan meliputi identifikasi kebutuhan mitra, pelatihan penggunaan aplikasi, pendampingan pembuatan komik secara individu dan kelompok, serta evaluasi terhadap hasil media dan implementasinya dalam pembelajaran. Evaluasi dilakukan melalui observasi, penilaian produk, dan diskusi reflektif bersama para guru. Hasil kegiatan menunjukkan bahwa 90% mitra mampu secara mandiri membuat dan menggunakan komik digital interaktif. Komik yang dihasilkan memuat konten naratif dan dialog kontekstual yang menarik dan mudah dipahami siswa. Selain peningkatan keterampilan digital (hard skill), kegiatan ini juga berdampak positif terhadap pengembangan keterampilan kolaborasi dan kreativitas guru (soft skill). Secara keseluruhan, program pendampingan ini memberikan kontribusi positif dalam inovasi pembelajaran Bahasa Indonesia yang lebih interaktif dan sesuai dengan perkembangan peserta didik di MI. Kata kunci: aplikasi Pixton; komik digital; literasi digital; media pembelajaran  ABSTRACTLearning in Madrasah Ibtidaiyah (MI) often faces challenges, particularly due to the use of less engaging media that do not align with the characteristics of elementary school-aged students. The partners in this community service activity were nine teachers from MI Roudhotul Ulum Agung Jati. This program aimed to assist them in developing and utilizing interactive digital comics using the Pixton application as an effective learning medium. The methods implemented included needs assessment, hands-on training in using the application, individual and group mentoring in comic creation, and evaluation of the media products and their implementation in teaching. Evaluation was conducted through classroom observation, product assessment, and reflective discussions with the teachers. The results showed that 90% of the partner teachers were able to independently create and use interactive digital comics. The developed media featured narrative content and dialogues that were contextually relevant to students' daily lives, making them more engaging and easier to understand. In addition to enhancing digital (hard) skills, the program also fostered teachers' soft skills such as collaboration and creativity. Overall, this mentoring activity contributed positively to the innovation of Indonesian language learning by making it more interactive and aligned with students' developmental needs at the MI level. Keywords: Pixton application; digital comics; digital literacy; learning media
Analisis Struktur Teks Negosiasi dalam Aplikasi Tiktok Shop sebagai Bentuk Alternatif Bahan Ajar Siswa SMA Kelas X: The Analysis of Negotiation Text Structure in the Tiktok Shop Application as an Alternative Form of Teaching Material for Grade X High School Students Arifah, Siti; Afifah, Siti
JBSI: Jurnal Bahasa dan Sastra Indonesia Vol. 5 No. 01 (2025): Artikel Riset Periode Mei 2025
Publisher : Information Technology and Science(ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jbsi.v5i01.5906

Abstract

Negotiation is not only closely related to activities in the market between sellers and buyers, but negotiation activities can occur in the form of visual content on social media, especially TikTok social media, which will be the object of this study. Thus, the purpose of this study is to provide a detailed description of the structure of negotiation texts in TikTok social media content as an alternative form of teaching materials for high school students in grade X. This study uses a qualitative research approach with a descriptive type of research because the results of the data that have been obtained are in the form of narratives or expressions that are conveyed verbally between speakers and TikTok shop social media interlocutors so that this study produces a finding about the structure of the negotiation text. This study went through three stages in data collection techniques: documentation techniques by downloading some content on TikTok social media, continued with listening techniques, and note-taking techniques. The results of this study relate to the structure of the negotiation text, including three criteria elements: opening, content, and closing. Negotiation texts have advantages and disadvantages. Not all forms of social interaction related to negotiation meet the completeness of the negotiation text structure. Thus, this study is expected to open comparable studies with different objects to contribute to the advancement of education in Indonesia.
Pendampingan Pembuatan LKPD berbasis digital dengan menggunakan Liveworksheet untuk para guru di MA Nurul Huda Andriani, Dwi; Irawan, Indra; Afifah, Siti; Haidorizal, Rifkan
Journal Of Human And Education (JAHE) Vol. 5 No. 2 (2025): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v5i2.2477

Abstract

MA Nurul Huda has utilized Teaching Aids in the learning process, but it is still in print form, despite the school facilities strongly supporting the use of digital Teaching Aids in the learning process due to the limited technological literacy of the teachers. Based on observations, it was also found that teachers only leave assignments and notes when the standby teacher is not present at school, resulting in an unconducive classroom atmosphere. Therefore, training and mentoring in the use of interactive Teaching Aids based on Liveworksheet are implemented to address these issues. With the method of introduction, training, practice, and mentoring, along with evaluation using Google Forms, it was found that 99% of the material delivery by the resource person is excellent, 85% of the service during the activity is good, 100% of the conveyed material is considered very important and beneficial by the participants, 84% find the practice of creating Liveworksheet media easy to understand, with difficulties mainly related to internet access. Furthermore, 80% of the mentoring activities via WhatsApp are intensive. This indicates that the activities are smoothly conducted and have a positive impact on the participants. It is expected that this will boost the enthusiasm of teachers in using technology for the progress of students
Pemecahan Masalah Stagnasi Ekonomi Petani Karet Melalui Aktivasi Bumdes di Desa Atiran Kabupaten Hulu Sungai Tengah Afifah, Siti; Hakim, Arif Rahman; Salasiah; Safitri, Erlinda Septia; Saputra, M. Rizky Yuanda; Damayanti, Rismi; Baihakki, Fajar; Zhafira, Ananda Salma; Bahran; Amalia, Nur; Riswanda, Noor Akhmad
Hayak Bamara: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025)
Publisher : Prodi Sosiologi FISIP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/hb.v3i1.413

Abstract

The lack of economic value of local commodities in Atiran Village, Batang Alai Timur sub-district, Hulu Sungai Tengah, is the background to the problem of economic stagnation experienced by the community. The team found that non-optimal commodity management, limited distribution channels and pest attacks are the main challenges that must be overcome so that local potential can be optimized. The lack of community knowledge about the added value of local commodities also worsened the condition. In an effort to answer these problems, the service team carried out 4 service activities, namely; (1) Mapping the root of the problem and potential; (2) Community awareness efforts; (3) Conducting discussions with the Department of Industry and Trade of Hulu Sungai Tengah Regency; and (4) Establishment of Village-Owned Enterprises (BUMDes). The goal of this program is to raise community awareness of the value and potential in local commodities and to achieve sustainable economic development. The four program activities were conducted using a people-centered development approach. People-centered development or community development is a way of development so that community involvement is more mature. The implementation of this service lasted for 57 days, starting from July 18, 2024 to September 12, 2024. The achievements of this program include increasing community awareness of the potential of local commodities and the economic value of local commodities, as well as the formation of Village-Owned Enterprises (BUMDes). With the cooperation between the village community and village officials as well as with related agencies, it can encourage the economic welfare of the Atiran Village community to achieve sustainable economic development, so that this village can be economically independent and can be more resilient in facing future challenges.
Pengaruh Media Quizizz, Dan Motivasi Terhadap Hasil Belajar Peserta Didik Pada Pelajaran Ekonomi Kelas X MAN 1 OKU Timur Safira, Liana; Afifah, Siti; Rohmah, Miftakhur
Jurnal Inovasi Komputer Vol 1 No 1 (2025): Jurnal Inovasi Komputer (INOKOM)
Publisher : Rumah Jurnal PT Citra Air Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71200/inokom.v1i1.27

Abstract

Penelitian ini mengkaji pengaruh metode kuis dan motivasi terhadap hasil belajar peserta didik pada mata pelajaran ekonomi di kelas X.1 MAN 1 OKU Timur. Hasilnya menunjukkan bahwa motivasi belajar peserta didik pada mata pelajaran ekonomi di kelas X.1 MAN 1 OKU Timur adalah 21,88%, kata. Hasil penelitian menunjukkan bahwa media Quizizz (X2) yang digunakan pada kelas X.1 MAN 1 OKU Timur memiliki katagori tinggi 15,63%, katagori sedang 68,74%, dan katagori rendah 15,63%. Hasil belajar siswa (Y) juga memiliki katagori tinggi 31,24%, katagori sedang 50,01%, dan katagori rendah 18,75%, sehingga nilai media kuis (X2) memiliki katagori sedang. Dengan menggunakan uji persial, hasil uji hipotesis penelitian ini menunjukkan bahwa variabel motivasi belajar peserta didik (X1) memiliki nilai 3,241 dan variabel media kuis memiliki nilai 2,188 1,697, yang berarti 23,241 dan 2,188 lebih besar dari 1,697, dan jika dilihat dari tingkat batas signifikan 0 ,05 lebih besar dari 0,024 dan 0,012.Seperti yang ditunjukkan oleh keputusan pengambilan uji persial dalam analisis regresi berganda, dapat disimpulkan bahwa variabel motivasi belajar peserta didik (X1) dan variabel media kuis (X2) memiliki pengaruh yang signifikan terhadap hasil belajar siswa di kelas X.1 MAN 1 OKU Timur. Hasil analisis di atas menunjukkan bahwa nilai masing-masing variabel adalah 4,057 dan 4,057 lebih besar dari 3,316, dan nilai masing-masing variabel adalah 4,057 dan 4,057 lebih.
Pengembangan Media Audio Visual Berbasis Sparkol Videoscribe Untuk Meningkatkan Minat Belajar Peserta Didik Pada Materi Peluang Usaha Kelas XI Akuntansi Di SMKN 1 Belitang III Nurrohmah, Meizza; Afifah, Siti; Rohmah, Miftakhur
Jurnal Inovasi Komputer Vol 1 No 1 (2025): Jurnal Inovasi Komputer (INOKOM)
Publisher : Rumah Jurnal PT Citra Air Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71200/inokom.v1i1.30

Abstract

Penelitian ini bertujuan untuk membuat dan mengembangkan media audio visual berbasis sparkol videoscribe untuk meningkatkan minat belajar peserta didik pada materi peluang usaha kelas XI Akuntansi di SMKN 1 Belitang III. Media Pembelajaran didesain menggunakan aplikasi Sparkol Videoscribe dihasilkan video animasi berdurasi 3 menit 50 detik. Penelitian ini dilaksanakan di SMK Negeri 1 Belitang III Kelas XI Akuntansi. Merupakan penelitian pengembangan (Reseach and Development) dengan model ADDIE. Teknik pengumpulan data menggunakan angket yang dianalisis secara deskriptif. Populasi penelitian adalah peserta didik kelas XI Akuntansi SMK Negeri 1 Belitang III, dengan sample peserta didik kelas XI Akuntansi 1 . Hasil penelitian ini adalah media audio visual berbasis sparkol videoscribe untuk meningkatkan minat belajar peserta didik pada materi peluang usaha kelas XI Akuntansi di SMKN 1 Belitang III dengan presenase kelayakan dan kemenarikan (1) validasi ahli materi 91% dengan klasifikasi sangat layak, (2) validasi ahli media 90% dengan klasifikasi sangat layak, (3) validasi ahli praktisi 93,5% dengan klasifikasi sangat layak, (4) Uji Coba kelompok kecil 86,8% dengan klasifikasi sangat menarik, (5) Uji coba lapangan 90,64% dengan klasifikasi sangat menarik, (6) Hasil rata-rata minat belajar sebelum uji coba 80,21%, (7) hasil rata-rata setelah uji coba kelompok kecil dan uji coba lapangan yaitu 88,72%. Dari hasil uji coba terdapat peningkatan minat belajar sebesar 8,51%. Kesimpulan: media audio visual berbasis sparkol videoscribe sangat layak dan sangat menarik digunakan dalam peroses pembelajaran dan dapat meningkatkan minat belajar peserta didik.
PENGARUH PENERAPAN STANDAR AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, KOMPETENSI SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, DAN PERAN PENGELOLAAN KEUANAGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Afifah, Siti; Fadli, Fadli; Baihaqi, Baihaqi
JURNAL FAIRNESS Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.765 KB) | DOI: 10.33369/fairness.v8i2.15203

Abstract

This study aims to examine the effect of the application of government accounting standards, the implementation of government internal control system, human resource competence and utilization of information technology and the role of Financial Administration Officials-Organization of Regional Devices on the quality of local government financial statements. In this study the sample used is the Regional Government Organization of Bengkulu Province. Tests conducted on the data that was obtained from the questionnaire of 72 respondents. The technique that used to test this research are the validity test and reliability test while hypothesis testing is done by using regression analysis.The results of the study show that (1) the application of Government Accounting Standards positively influence on the quality of Local Government Financial Statements, (2) The implementation of Government Internal Control System positively influence on the quality of Local Government Financial Statements, (3) Human Resource Competence positively influence on the quality of Government Financial Report Region, (4) Utilization of Information Technology positively influence on the quality of Local Government Financial Statements, (5) The Role of Financial Administration Officials-Organization of Regional Devices positively influence on the Quality of Local Government Financial Statements.