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All Journal Loquen: English Studies Journal Shirkah: Journal of Economics and Business Aptisi Transactions on Management Ilomata International Journal of Tax and Accounting International Journal of Economics, Management, Business, and Social Science International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Borobudur Educational Review Jurnal Manajemen Bisnis, Akuntansi dan Keuangan International Journal of Science and Environment Amkop Management Accounting Review (AMAR) Riwayat: Educational Journal of History and Humanities Jurnal Ar Ro'is Mandalika (Armada) JER Atestasi : Jurnal Ilmiah Akuntansi
Sari, Gema Ika
Universitas Bina Bangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Developing an Instructional Media of English General Purpose Through Android Based Ahmad Suhaili; Gema Ika Sari
Loquen Vol 12 No 2 (2019): July-December
Publisher : English Education Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.335 KB) | DOI: 10.32678/loquen.v12i2.2046

Abstract

The purpose of this development research is to develop Android applications as a medium for collage school English general-purpose learning in part of speech for collage school students of first semester of STIT AL-KHAIRIYAH. The development model used refers to the development model of research procedures of Dick & Carey. It begins with an analysis of instructional, analysis of learners and context, research instrument of goal performance, selects materials and developing and evaluating application. To obtain a decent animation media used in the first study validated by expert content, media and teacher/lecturer. Furthermore, the students tested media covering the trial of small and large group trials. Test subjects were students of first semester of Non-English learner STIT AL-KHAIRIYAH among 36 students. Results of the assessment or validation shows that (1) validation of learning material expert, media expert and lecturer are on good qualifying with a mean of 80.34%. (2) Small group trial is on good qualifying, reaching level on 76,67% and (3) large group reach at level 80,12%.
Determinants of The Quality of Financial Reporting Audit Quality as an Intervening Variable : Study on Regional State-Owned Bank Associations Banten Sari, Gema Ika; Widyastuti, Tri; Daito, Apollo; Rachbini, Widarto
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 3 (2023): September 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i3.222

Abstract

The quality of audits carried out by internal auditors has not met expectations in implementing risk management control so it is not optimal in supporting the quality of financial reporting that can present information with relevance, reliability, testability, and neutrality. The purpose of this study was to analyze the determinants of the financial reports' quality with audit quality as an intervening variable in Bank BUMN Tbk. The research method used is quantitative research with a quantitative descriptive approach. The research population is the internal auditors of Bank BUMN Banten Province totaling 227 auditors. The technique of distributing questionnaires using Google Forms so that 205 respondents were obtained, the rest did not respond. The sampling technique uses a saturated sample of all internal auditors as a sample. Data analysis used SEM (Structural Equation Model Analysis) analysis with PLS (Partial Least Square). The results of the study had a direct effect: auditor independence and ethics had a positive and significant direct effect on the quality of financial reporting. This verification is the mental attitude of the internal banking auditors who are independent of pressure in formulating opinions due to professional responsibility in auditing standards and prioritizing independence in appearance in the interpretation of the audit implementation to maintain an unbiased attitude in the assessment of Bank Banten financial statements. The support of the banking auditor's internal ethics to maintain confidentiality has a positive effect in supporting the quality of financial reporting due to the function of the internal auditor in carrying out the task of examining, evaluating, and monitoring the adequacy and effectiveness of internal controls in the operation of Bank BUMN as seen from the internal auditors' efforts to take action. care and protect information. Through mediation, the audit quality that is formed from the auditor's competence will have a positive effect on the relevance of the quality of financial reporting so that the implementation of audit quality in banking becomes the right method to support the quality of banking financial reporting.
Zakat Compliance: The Interplay of Religiosity, Awareness, and Knowledge Firdaus, Mulyadi; Suseno, Bambang Dwi; Sari, Gema Ika; Fauzi, Muhammad
Shirkah: Journal of Economics and Business Vol 9, No 3 (2024)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v9i3.628

Abstract

This study examined the influence of religiosity and knowledge of zakat on zakat awareness. It also investigates the influence of religiosity, knowledge of zakat, and zakat awareness on zakat compliance. This study involved 338 NPWZ owners who were registered as muzakki at the LPZ and lived in Serang, Banten province Indonesia. Proportional random sampling was used for respondent selection. This study used a variant-based structural equation test using PLS-SEM. The results indicate that religiosity positively influences zakat awareness and that knowledge of zakat also has a positive influence on zakat awareness. Furthermore, religiosity positively influenced zakat compliance, and knowledge of zakat enhanced zakat compliance. Higher levels of zakat awareness were correlated with increased zakat compliance. It's important to understand how much eligible Muslims actually follow through with giving zakat. This knowledge is key for gathering funds to help fight poverty and support community growth.
Peran total quality management dan manajemen reward terhadap kinerja guru melalui komitmen kerja pada sekolah dasar Kecamatan Jombang Kota Cilegon Raman, Raman; Yusuf, Furtasan Ali; Hayadi, Herawan; Suparmoko, Muhamad; Sari, Gema Ika; Prasetyo, Eko
Borobudur Educational Review Vol 4 No 2 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bedr.12257

Abstract

Total Quality Management (TQM), a comprehensive quality management approach, has been proven to increase efficiency and effectiveness in various sectors, including education. However, its implementation in elementary schools, especially in Cilegon City, is often not optimal. This problem will affect TQM on teacher performance through work commitment and reward management systems in these schools. This shows that there is a gap between the expected implementation of TQM and the existing reality, where many schools have not fully adopted or integrated TQM principles in daily operations. There are still many schools that have not implemented TQM effectively, often facing problems in inconsistent learning standards and school management. This research aims to analyze the influence of Total Quality Management (TQM) and Management Reward on teacher performance with work commitment as an intervening variable in elementary schools in Jombang District, Cilegon City. In the educational context, the application of TQM principles is important to ensure continuous improvement in the quality of education. On the other hand, Management Rewards play a role in motivating and appreciating teachers so that they can improve their performance. This research uses a quantitative approach with a survey method, involving a number of elementary school teachers as respondents. The data obtained was analyzed using the Structural Equation Modeling (SEM) technique to test the relationship between the variables studied. The research results show that the implementation of TQM and Management Reward has a positive and significant influence on teacher performance. Work commitment was found to be an intervening variable that strengthens the influence of TQM and Management Reward on teacher performance. These findings emphasize that to achieve optimal teacher performance, integration between quality and reward management strategies is needed, as well as strengthening teacher work commitment. The practical implication of this research is that it is important for school policy makers to implement TQM and an effective reward system to increase teacher commitment and overall performance
Peran kesehatan guru dan lingkungan kerja terhadap kinerja guru melalui prestasi kerja pada guru Sekolah Dasar di Cilegon Fatimah, Fatimah; Yusuf, Furtasan Ali; Hayadi, Herawan; Suparmoko, Muhamad; Sari, Gema Ika; Muafidah, Muafidah
Borobudur Educational Review Vol 4 No 2 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bedr.12259

Abstract

Teacher performance is a key factor in achieving optimal quality education. This research aims to investigate the influence of organizational learning and discipline on teacher performance, with work performance as a mediating variable, among elementary school teachers in Cilegon City. This research uses a quantitative approach with a survey method. The research sample consisted of 200 elementary school teachers selected randomly. Data collection is carried out through questionnaires that measure organizational learning, discipline, work performance and teacher performance. Data analysis was carried out using path analysis techniques to test the direct and indirect relationships between these variables. The research results show that organizational learning and discipline have a significant positive effect on teacher work performance. In addition, job performance is proven to be a significant mediator in the relationship between organizational learning and discipline on teacher performance. These findings indicate that improving teacher performance can be achieved by developing an organizational learning culture and strengthening discipline. Job performance plays an important role in strengthening the impact of these two factors on teacher performance. Organizational learning and discipline are important factors that influence teacher performance, with job performance as a significant mediator. Implementation of policies that support organizational learning and discipline can improve teacher performance in elementary schools in Cilegon City
Peran pembelajaran organisasi dan kedisiplinan terhadap kinerja guru melalui prestasi kerja pada guru sekolah dasar di Cilegon Muafidah, Muafidah; Yusuf, Furtasan Ali; Hayadi, Herawan; Suparmoko, Muhamad; Sari, Gema Ika; Fatimah, Fatimah
Borobudur Educational Review Vol 4 No 2 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bedr.12260

Abstract

This study aims to analyze the role of organizational learning and discipline on teacher performance by considering teacher performance as a mediating variable in elementary schools in Cilegon City. Organizational learning is an effort made by schools to improve teacher skills and knowledge through various training programs and professional development. Teacher discipline reflects the level of compliance with the rules and regulations that apply in the school environment. Teacher performance is measured based on the achievement of work results, innovation in teaching, and contribution to the school environment. The research method used is quantitative with a survey approach. Data were collected through questionnaires distributed to 118 teachers in several elementary schools in Cilegon City as research samples. Data analysis was carried out using regression techniques and path analysis to test direct and indirect relationships between variables. The results of the study indicate that: 1) organizational learning has a positive and significant effect on teacher performance. 2) Discipline also plays an important role in improving teacher performance. 3) Teacher performance was found as a mediating variable that strengthens the relationship between organizational learning and discipline on teacher performance. 4) These findings indicate that improving teacher performance can be achieved through the development of effective organizational learning and the implementation of strict discipline. This study provides practical implications for school administrators and educational policy makers to design professional development programs that focus on organizational learning and discipline enforcement to improve the quality of teacher performance
Peran kepemimpinan transformasional dan penerapan disiplin terhadap kinerja guru melalui kepuasan kerja sebagai variabel intervening pada sekolah dasar kecamatan Jombang kota Cilegon Prasetyo, Eko; Yusuf, Furtasan Ali; Jayadi, B. Herawan; Suparmoko, Muhamad; Sari, Gema Ika
Borobudur Educational Review Vol 5 No 1 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bedr.12258

Abstract

In the educational environment, schools have a critical role in determining the quality and effectiveness of the teaching and learning process. Transformational leadership that focuses on motivation and innovation is considered capable of responding more effectively to the challenges of modern education. In Cilegon City, there is an observation that performance has a direct impact on teacher discipline and mentality, which in turn affects the quality of teaching by teachers. Several factors that can improve performance are transformational leadership and work discipline. This research aims to analyze the influence of transformational leadership and the application of discipline on teacher performance with job satisfaction as an intervening variable in elementary schools in Jombang District, Cilegon City. In an era of increasingly complex education, the role of transformational leadership is crucial in building a work culture that is inspiring and oriented towards improving the quality of teaching. The application of discipline is also considered an important factor in shaping teacher behavior and work ethic. This research uses a quantitative approach with a survey method, involving a number of teachers as respondents. Data were analyzed using Structural Equation Modeling (SEM) techniques to test the relationship between variables. The research results show that transformational leadership and the application of discipline have a positive and significant influence on teacher performance. In addition, job satisfaction is proven to be an intervening variable that strengthens the influence of transformational and disciplinary leadership on teacher performance. These findings indicate that efforts to improve teacher performance do not only depend on aspects of leadership and discipline, but must also consider the level of job satisfaction felt by teachers. The practical implication of this research is the importance of school principals adopting a transformational leadership style and strengthening the application of discipline in order to increase job satisfaction and overall teacher performance
ANALYSIS OF EXPENDITURE PERFORMANCE IN THE BUDGET REALIZATION REPORT IN BATUKUDA VILLAGE, MANCAK DISTRICT, SERANG REGENCY Sari, Gema Ika; Hidayatullah, Hidayatullah; Elly K.N, Nabila
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 5 No. 1 (2025): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v5i1.368

Abstract

This study aims to determine the expenditure performance in the budget realization report in Batukuda Village, Mancak District, Serang Regency, for the 2017-2020 fiscal year using an analysis of spending variance, spending growth, shopping compatibility analysis, and spending efficiency analysis. The analytical method used in this research is descriptive quantitative. Based on what has been done, a) Expenditure performance in terms of expenditure variance analysis is good because the realization of expenditure is smaller than the budget, except for 2017. After all, it exceeds the specified criteria. b) Expenditure performance in expenditure growth analysis cannot be said. Positive because in 2018 and 2020 there was a decrease in spending or negative results, c) Expenditure performance in terms of the compatibility analysis of expenditure was more dominant than capital expenditure compared to operating expenditure of 50.74% and 41.62%, capital expenditure received the criteria not balanced with the proportion of 5-20%, while operating expenditures had an unbalanced criterion with a proportion of 60-90%, d) Expenditure performance in terms of the expenditure efficiency ratio can be said to be efficient because the criteria are below 100% except for 2017.
The Influence of Management Accounting Information Systems on Financial Statements Performance in Retail Sector in Serang Regency Wildan Nuryanto, Uli; Sutisna, Nining Sulastri; Kusuma, Bayyu Indra; Sari, Gema Ika; Khaeruman; Komarudin, Mamay; Suadma, Udin
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1806

Abstract

This study aims to analyses the effect of management accounting information system (MAIS) on financial statements performance of retail sector in Serang Regency. A quantitative approach was used with the linear regression analysis method. The sampling method was carried out using purposive sampling of 60 respondents who were finance managers, accounting staff and operational managers who used MAIS. The results showed that MAIS had a significant effect on the performance of financial statements with a statistical t value of 15.388. And the magnitude of the regression constant is 11.802 and the path coefficient value is 0.444 which indicates that each one unit increase in MAIS implementation will increase the performance of financial statements by 0.444, the magnitude of the R2 value of 0.701 indicates that 70.1% of the financial statement performance variable can be explained by the MAIS variable while the rest is influenced by other variables. The results of this study reinforce previous findings that the implementation of an effective MAIS will make a major contribution in improving the effectiveness, efficiency, and accuracy and timeliness of financial reports. The implications of the results of this study encourage retail companies to continue to improve the management of their accounting information systems to support better and optimal managerial decision making.
The Influence of Ethical Leadership on the Quality of Earnings Management in Multinational Corporations Kawuri, Sri; Ika Sari, Gema
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 3 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i3.5238

Abstract

The study investigates the influence of ethical leadership on the quality of earnings management in multinational corporations (MNCs), a topic of significant interest in the fields of corporate governance, accounting, and organizational behavior. Earnings management, which refers to the manipulation of financial statements to meet certain objectives, is often viewed with skepticism due to its potential to obscure the true financial health of an organization. The ethical orientation of leadership plays a critical role in shaping corporate culture and decision-making processes, and thus may have a substantial impact on the practices of earnings management. This research employs a mixed-method approach, combining quantitative analysis of financial data from a sample of MNCs across different sectors and qualitative interviews with senior executives in these organizations. The findings indicate that ethical leadership, characterized by transparency, integrity, and a commitment to long-term stakeholder interests, is negatively correlated with aggressive earnings management practices. Organizations led by ethically driven leaders are more likely to adopt conservative accounting practices, leading to a higher quality of earnings that reflects the true performance of the company. Conversely, MNCs with less ethical leadership were found to be more prone to manipulating earnings to meet short-term targets or expectations from investors. Furthermore, the study highlights the role of organizational culture in mediating the relationship between ethical leadership and earnings management. Leaders who emphasize ethical standards foster a culture of accountability and transparency, which discourages manipulative financial reporting practices. The research also identifies that the impact of ethical leadership on earnings management varies depending on the corporate governance mechanisms in place, such as audit committees and regulatory compliance. The findings of this study contribute to the growing body of literature on corporate ethics and earnings quality, offering practical implications for policymakers, investors, and managers. By emphasizing the importance of ethical leadership, the research advocates for the integration of ethical guidelines into leadership development programs within multinational corporations. Additionally, the study suggests that fostering a strong ethical framework in MNCs can mitigate the risks of earnings manipulation, thus enhancing the credibility and sustainability of financial reporting. This research also opens avenues for further investigation into the mechanisms through which ethical leadership influences other aspects of corporate governance, such as risk management and corporate social responsibility. Ultimately, the study underscores the critical role that ethical leadership plays in promoting transparency and long-term value creation in the global corporate environment.
Co-Authors Ahmad Suhaili Ahmad Suhaili Ahmad Suhaili Daito, Apollo Eko Prasetyo Elly K. N., Nabila Elly K.N, Nabila fatimah Fatimah Firdaus, Mulyadi Furtasan Ali Yusuf Habsyi, Muhamad Anton Hayadi, Herawan Herwadi, Dwi Juni Arti Hidayatullah Hidayatullah Jayadi, B. Herawan Kawuri, Sri khaeruman Kusuma, Bayyu Indra Lesfandra Lesfandra Lesfandra, Lesfandra Mamay Komarudin Muafidah, Muafidah Nurwijayanti Raman Raman, Raman Rosidawati Nur, Dewi Sahroni, Sahroni Setiawati, Erlina Suparmoko, Muhamad Suseno, Bambang Dwi Sutisna Sutisna Sutisna Sutisna, Nining Sulastri Tri Widyastuti Udin Suadma Uli Wildan Nuryanto