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All Journal Journal of English Language Teaching Kunuz: Journal of Islamic Banking and Finance
Wahyuni, Nella
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Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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Teachers' Perceptions of Teacher-Centered Learning (TCL) in Learning English at Senior High Schools in Agam Regency Wahyuni, Nella; Fitrawati, Fitrawati
Journal of English Language Teaching Vol 13, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jelt.v13i1.126729

Abstract

This research was conducted to determine teachers' perceptions of teacher-centered learning and their reasons for using it when learning English. The researcher used descriptive methods with questionnaires and interview instruments to get answers about perceptions and reasons. The sample used in this research to fill out the questionnaire was 20 teachers and interviewed three English teachers in Agam Regency. The researcher provided a questionnaire with 20 statements that teachers had to fill in by choosing answers between strongly agree, agree, disagree, and strongly disagree. After that, the researcher will also interview three teachers. The findings show that teachers have a positive view of teacher-centered learning. In particular, the positivity of the characteristics category statements with seven statements with an average of 3.13, the positivity of the benefits category statements with four statements with an average of 3.20, and the positivity of statements regarding implementation with six statements with an average of 3.13. Meanwhile, the interview results stated that teachers use teacher-centered learning because it makes it easier for them to control the class, focuses students, and facilitates them to convey material in detail. From the results of this research, it can be concluded that teachers still use teacher-centered learning because of the convenience and benefits they experience. Through this research, the findings can help English teachers to be more creative and change teaching techniques to student-centered learning because it is better for students in the 21st century.
Financial Statement Fraud in Sharia-Compliant Companies: The Predictive Relevance of Fraud Hexagon Theory Wahyuni, Nella; Afandi, Ahmad; Maarif, Muhammad Ariful
Kunuz: Journal of Islamic Banking and Finance Vol 5 No 2 (2025)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v5i2.1741

Abstract

This study examines the influence of factors within the Fraud Hexagon theoretical framework on the occurrence of financial statement fraud among companies listed on the Jakarta Islamic Index (JII). The study applies the fraud hexagon model, where financial targets and financial stability proxy the stimulus factor; nature of industry and ineffective monitoring represent opportunity; auditor changes reflect rationalization; changes in the board of directors capture capability; CEO education level represents ego; and political connections proxy collusion. Financial statement fraud is detected using the Beneish M-Score Model. The research population comprises all firms listed on JII during the 2020–2024 period, with a final sample of 26 companies and 130 firm-year observations selected through purposive sampling. Logistic regression analysis is employed using SPSS version 29. The results indicate that financial stability has a positive and significant effect on financial statement fraud, while financial targets and nature of industry exhibit negative and significant effects. In contrast, ineffective monitoring, auditor changes, changes in directors, CEO education level, and political connections do not show a significant influence on financial statement fraud.
Co-Authors Ahmad Afandi Fitrawati Fitrawati Maarif, muhammad Ariful