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PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN JASA SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2020 Hala, Yusriadi; Hikma, Nur; Aisa, Zul; Hasana, Nur
Business UHO: Jurnal Administrasi Bisnis Vol 6, No 2 (2021): Business UHO: Jurnal Administrasi Bisnis
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52423/bujab.v6i2.22183

Abstract

Tujuan dari penelitian ini untuk mengukur Pengaruh Financial Distress Dan Leverage Terhadap Konservatisme Akuntansi. Jenis data yang di pakai adalah data kuantitatif yang bersifat deskriptif yaitu menjelaskan data yang ditemukan dengan menggunakan Analisis Regresi Linear Berganda. Bentuk pengumpulan data dalam penelitian adalah Cross Section. Data yang di gunakan dalam penelitian ini adalah Data Sekunder. Adapun yang menjadi populasi dalam penelitian ini adalah semua perusahaan jasa Sub Sektor Transportasi yang teradaftar di Bursa Efek Indonesia (BEI) Tahun 2020 sebanyak 74 perusahaan, sampel dalam penelitian ini menggunakan Metode Purposive Sampling, berdasarkan kriteria sampel yang digunakan sebanyak 35 perusahaan. Hasil penelitian ini diolah menggunakan program SPSS versi 22 yang menunjukkan bahwa Financial Distress Dan Leverage Berpengaruh Signifikan Terhadap Konservatimse Akuntansi.     
PERAN GURU PAI DALAM MENUMBUHKAN MOTIVASI BELAJAR SISWA SD PATRA DHARMA 1 BALIKPAPAN Hasana, Nur; Yusuf, Iskandar
Sindoro: Cendikia Pendidikan Vol. 12 No. 4 (2025): Sindoro Cendikia Pendidikan
Publisher : Cahaya Ilmu Bangsa Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9644/sindoro.v12i4.10641

Abstract

This study aims to examine the role of Islamic Religious Education (PAI) teachers in fostering student learning motivation at Patra Dharma 1 School. Learning motivation is an important factor in the success of education, and PAI teachers as educators have a great influence in shaping students' attitudes and interest in lessons. This study used a qualitative approach with descriptive methods, in which data were collected through observation, interviews, and documentation. The results showed that the role of PAI teachers is not only limited to the delivery of teaching materials, but also includes modeling, applying religious values that can motivate students to learn, and creating a positive learning environment. PAI teachers at Patra Dharma 1 successfully integrated religious values with interesting learning strategies, such as value-based learning, intrinsic motivation associated with religion, and the use of personalized approaches. Thus, PAI teachers have a significant contribution in increasing students' learning motivation, which in turn affects their academic achievement. This study concludes that the holistic approach applied by PAI teachers is very effective in motivating students to study harder and with better quality. Penelitian ini bertujuan untuk mengkaji peran guru Pendidikan Agama Islam (PAI) dalam menumbuhkan motivasi belajar siswa di Sekolah Patra Dharma 1. Motivasi belajar merupakan faktor penting dalam keberhasilan pendidikan, dan guru PAI sebagai pendidik memiliki pengaruh besar dalam membentuk sikap dan minat siswa terhadap pelajaran. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif, di mana data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa peran guru PAI tidak hanya terbatas pada penyampaian materi ajar, tetapi juga mencakup pemberian teladan, penerapan nilai-nilai agama yang dapat memotivasi siswa untuk belajar, serta menciptakan lingkungan belajar yang positif. Guru PAI di Patra Dharma 1 berhasil mengintegrasikan nilai-nilai agama dengan strategi pembelajaran yang menarik, seperti pembelajaran berbasis nilai, motivasi intrinsik yang dikaitkan dengan agama, serta penggunaan pendekatan yang bersifat personal. Dengan demikian, guru PAI memiliki kontribusi yang signifikan dalam meningkatkan motivasi belajar siswa, yang pada gilirannya berpengaruh pada prestasi akademik mereka. Penelitian ini menyimpulkan bahwa pendekatan holistik yang diterapkan oleh guru PAI sangat efektif dalam memotivasi siswa untuk belajar lebih giat dan berkualitas.
PERAN TASAWUF DALAM PEMBENTUKAN KARAKTER RELIGIUS MUSLIMAT NU YANG TANGGUH BAGI MASYARAKAT DUSUN KASENGAN DESA SUMBERKATIMOHO Hasana, Nur; Rusly, H. Fathullah; Islam, Saiful
Jurnal Al-Fatih Vol 8 No 1 (2025): Jurnal Pendidikan dan Keislaman Vol. 8 No. 1 Januari-Juni 2025
Publisher : STIT Al-Ittihadiyah Labuhanbatu Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61082/alfatih.v8i1.441

Abstract

This study aims to examine the role of Sufism in shaping the strong religious character of the Muslimat Nahdlatul Ulama (NU) in Kasengan Hamlet, Sumberkatimoho Village. A resilient religious character is essential amid social dynamics and the challenges of modern times. This research uses a descriptive qualitative approach with observation, interviews, and documentation methods. The findings show that Sufi practices such as dzikir, tahlil, shalawat, and khotmil Qur’an, regularly carried out by the Muslimat NU, contribute significantly to forming patient, humble, disciplined, and compassionate characters. Sufism serves not only as spiritual teaching but also as a powerful tool for moral and social development. Through religious activities rooted in Sufi values, the Muslimat NU in Kasengan Hamlet have become role models within their community. This study highlights that Sufism plays a crucial role in forming a religious personality that is not only spiritually devoted but also resilient in facing various social life challenges.
Subsurface Alteration Characteristics Due to Hydrothermal Influence Using the Geoelectrical Method in the Ie Seu’um Geothermal Area, Aceh Besar Hasana, Nur; Sugiyanto, Didik; Muksin; Syukri, Muhammad
Journal of Geoscience, Engineering, Environment, and Technology Vol. 10 No. 4 (2025): JGEET Vol 10 No 04 : December (2025)
Publisher : UIR PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jgeet.2025.10.4.24674

Abstract

Research on subsurface alteration due to hydrothermal fluid influence was conducted in the hydrothermal manifestation area of Mesjid Raya District, Aceh Besar, Aceh. Data was acquired using the electrical resistivity method with a Wenner–Schlumberger configuration along four survey lines. Survey Lines 1 and 2, each 106.5 m long with 1.5 m electrode spacing, represent Zone 1, which is located directly at the hot spring source. Survey Lines 3 and 4, each 210 m long with 3 m electrode spacing, represent Zone 2, located 3.5 km from Zone 1 and 2 unaffected by hot fluid flow. This study aimed to identify the geothermal influence on subsurface characteristics. The results revealed clear differences in the resistivity profiles between Zones 1 and 2, with resistivity variations ranging from 0–600 Ωm and 0–5000 Ω·m, respectively. Interpretation indicates that Zone 1 consists of hydrothermally altered volcanic rocks, while Zone 2 comprises alluvium affected by weathering in the unsaturated (vadose) zone under meteoric water influence. These subsurface alterations provide essential evidence of geothermal impacts on rock characteristics. The findings also support the interpretation that the Ie Seu’um geothermal system is strongly concentrated in Zone 1, whereas surrounding areas show weaker manifestations that do not support the development of an active geothermal system.