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EFEKTIFITAS MEDIA PEMBELAJARAN KAHOOT! TERHADAP MOTIVASI BELAJAR SISWA KELAS V PADA PEMBELAJARAN IPAS DI SEKOLAH DASAR: KAJIAN LITERATUR Muhsin; Hijjatul Helna; Majdina Rakha El Eisy; Nur Haliza; Ahmad Suriansyah; Wahdah Refia Rafianti
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Press
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.40014

Abstract

This research discusses the effectiveness of using Kahoot! as a learning medium to improve the learning motivation of fifth-grade students in the IPAS subject. The study was conducted through a literature review approach by examining various relevant recent studies. The synthesis results show that Kahoot! is able to create a more engaging learning atmosphere through elements of games, challenges, and immediate feedback. Data gathered from the analyzed studies indicate a significant increase in learning motivation after the implementation of Kahoot!, although its level of effectiveness falls into the moderate category. The improvement is particularly evident in students’ enthusiasm, active participation, and their drive to understand the material more deeply. Nevertheless, the effectiveness of Kahoot! is still influenced by several factors, such as device readiness, network quality, quiz design, and the teacher’s role in facilitating the activity. These findings reinforce that Kahoot! can serve as a relevant and adaptive learning medium that supports the goals of the Merdeka Curriculum, especially in strengthening the learning motivation of elementary school students.
Pengaruh Pengendalian Internal, Whistleblowing System, dan Kompetensi Pegawai Terhadap Pencegahan Fraud dengan Moralitas Individu Sebagai Variabel Moderasi Marini, Rici; Muhsin; Helisa Noviarty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i8.9416

Abstract

                This study aims to analyze the effect of internal control, whistleblowing system, and employee competence on fraud prevention efforts, and evaluate the role of individual morality as a moderating variable. The background of this study is based on the high number of fraud cases in the public sector, which indicates that the supervisory system and individual ethics are not optimal. The research was conducted at the Financial and Development Supervisory Agency (BPKP) of West Kalimantan Province using an explanatory quantitative approach. Primary data was collected through distributing questionnaires to 36 purposively selected respondents. Data analysis was conducted by utilizing WarpPLS 8.0 software to test the direct relationship between variables as well as the moderating effect of individual morality. The results of the analysis show that internal control and whistleblowing system have a positive and significant effect on fraud prevention. In contrast, employee competence does not show a significant effect. In addition, individual morality is proven to strengthen the effect of internal control on fraud prevention, but does not strengthen the effect of the whistleblowing system or employee competence. These findings emphasize that the effectiveness of the supervisory system needs to be supported by individual moral integrity to optimally prevent fraud. This research is expected to make an empirical contribution in strengthening the supervisory system in the public sector and in shaping a clean organizational culture and integrity.
Peran Kualitas Audit dalam Memediasi Pengaruh Teknologi dan Independensi Terhadap Efektivitas Audit: Studi pada BPKP Kalimantan Barat Yulika; Rahma Maulidia; Muhsin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.9629

Abstract

This Audit effectiveness is an important aspect of state financial supervision, especially in the midst of demands for public accountability and technological advances. This study examines the effect of technology and independence on audit effectiveness, with audit quality as a mediating variable at the BPKP Representative of West Kalimantan. This research is based on agency theory which highlights the relationship between principals and agents in accountability and reporting. The research method is quantitative, with data obtained from 46 auditors through questionnaires. The data were analyzed using the Partial Least Square (PLS) approach. The results of the analysis indicated that auditor independence significantly contributed to audit effectiveness, while the direct effect of technology was not statistically proven. However, technology and independence were shown to significantly contribute to improving audit quality. Audit quality acts as a mediator that connects the effect of technology and independence on audit effectiveness. This finding indicates that although technology has no direct impact, its contribution is important through improving audit quality. This research confirms the importance of strengthening audit quality as a key factor in improving audit effectiveness, especially in the face of technological developments and maintaining auditor independence in the public sector.
Standar Akuntansi Pemerintah, Sistem Informasi Akuntansi, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan dengan Kompetensi Sumber Daya Manusia Sebagai Pemoderasi Wiwiek Djumiyati; Khristina Yunita; Muhsin; Angga P. Karpriana; Rusliyawaty
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6084

Abstract

The purpose of this study was to determine the influence of government accounting standards, accounting information systems, and internal control systems on the quality of financial reports with human resource competency as a moderator. This research uses quantitative methods and uses primary data. Determining the sample size in this study used a saturated sample. The population in this study was 40 employees, so the sample used was 40 employees. Research hypothesis testing was carried out using the Structural Equation Model (SEM) approach using Smart Partial Least Square (PLS) software version 3.0. The research results show that government accounting standards, accounting information systems, and internal control systems have a significant effect on the quality of financial reports. Government accounting standards and accounting information systems with human resource competence as a moderator have a significant effect on the quality of financial reports. And the internal control system with human resource competence as a moderator does not have a significant effect on the quality of financial reports.