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All Journal YASIN: Jurnal Pendidikan dan Sosial Budaya ALSYS : Jurnal Keislaman dan Ilmu Pendidikan International Journal Multidisciplinary Science Adpebi Science Series Spectrum: Multidisciplinary Journal Society Welfare: Jurnal Pengabdian Masyarakat
Lativa, Lativa
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Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PHILOSOPHY OF SCIENCE PERSPECTIVE ON QUALITY OF FINANCIAL STATEMENTS Lativa, Lativa
International Journal Multidisciplinary Science Vol. 3 No. 2 (2024): June: International Journal Multidiciplinary
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i2.1528

Abstract

Financial statements reflect the good and bad performance of the company. High quality financial reports indicate that the information contained therein can be used in decision making. The influence of financial statements is very large for companies, so sometimes some companies violate or manipulate the company's financial statements. The ontological perspective of accounting is actually not only technical, but there are standards that apply, including Generally Accepted Accounting Principles or commonly abbreviated as GAAP which contains the rules of financial statements reported to interested parties. The epistemology aspect is truth seen from the point of view of why and how true facts occur and can be verified or proven. The embodiment of empiricism in accounting (Beam, 1969) emphasizes factual information, accurate measurements and data objectivity. According to SFAC No. 2 (FASB, 1978), the resulting accounting information must meet the qualifications of relevant and reliable in order to be useful to users of financial statements. Accounting and its developers must always be accompanied by certain relevant values so that the practice of accounting does not run itself off the track. Accounting is essentially a moral and discursive practice, therefore the development and practice of accounting ideally needs to be done with responsibility. Kuhn's thinking which has criteria where one (scientific) theory is considered better than other theories is reinforced by Rofiq's statement which describes these criteria including Accuracy, Consistency, Scope, Simplicity and Fruitfulnees must be reflected in the quality of financial statements presented by financial preparers.
ANALYSIS OF THE EFFICIENCY OF USE OF THE EXPENDITURE BUDGET IN THE DIRECTORATE GENERAL OF PUBLIC HEALTH MINISTRY OF HEALTH REPUBLIC OF INDONESIA Sanjaya , Rudy; Lativa, Lativa; Rahayu, Krida P
Adpebi Science Series 2022: 2nd AICMEST 2022
Publisher : ADPEBI

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Abstract

The aim of the research is to analyze the efficiency of budget realization and its impact on government performance at the Directorate General of Public Health, Ministry of Health, Republic of Indonesia. As a population and sample, namely the Work Unit (Satker) within the Directorate at the Directorate General of Public Health, Ministry of Health of the Republic of Indonesia during the 2016-2020 research period. Methods of data analysis using qualitative data analysis. The results of the observation can be concluded that if referring to the Directorate General of Treasury Regulation No. PER-5/PB/2022 concerning Technical Guidelines for Evaluation of Performance Indicators for Implementation of Ministries/Institutions Expenditure Budgets, the realization of personnel expenditure budgets, goods expenditures and capital expenditures in Work Units within the Directorate General of Public Health in 2016 was not efficient, in 2017 it was efficient, in 2018 it has been efficient, in 2019 it has been efficient and in 2020 it has been efficient. The aim of the research is to analyze the efficiency of budget realization and its impact on government performance at the Directorate General of Public Health, Ministry of Health, Republic of Indonesia. As a population and sample, namely the Work Unit (Satker) within the Directorate at the Directorate General of Public Health, Ministry of Health of the Republic of Indonesia during the 2016-2020 research period. Methods of data analysis using qualitative data analysis. The results of the observation can be concluded that if referring to the Directorate General of Treasury Regulation No. PER-5/PB/2022 concerning Technical Guidelines for Evaluation of Performance Indicators for Implementation of Ministries/Institutions Expenditure Budgets, the realization of personnel expenditure budgets, goods expenditures and capital expenditures in Work Units within the Directorate General of Public Health in 2016 was not efficient, in 2017 it was efficient, in 2018 it has been efficient, in 2019 it has been efficient and in 2020 it has been efficient.
Pengaruh Disiplin Kerja Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT. Dana Purna Investama Jakarta Pusat Lativa, Lativa; Rahmawati, Silvia
Spectrum: Multidisciplinary Journal Vol. 2 No. 1 (2025): Spectrum: Multidisciplinary Journal
Publisher : Sapta Arga Nusantara

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Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Disiplin Kerja Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT Dana Purna Investama Jakarta Pusat. Metode penelitian ini menggunakan metode kuantitatif dengan jumlah sampel sebanyak 70 responden, teknik analisis data yang di gunakan yaitu: uji validitas, uji reliabilitas, uji normalitas, uji multikolinearita, uji autokorelasi, uji heteroskedastisitas, uji regresi linier sederhana, uji regresi linier berganda, uji koefisien korelasi sederhana, uji koefisien korelasi berganda, uji analisis koefisien determinasi, uji t dan uji F. Berdasarkan hasil pengujian di temukan bahwa variabel disiplin kerja dan motivasi kerja berpengaruh positif dan signifikan terhadap variabel kinerja karyawan pada PT Dana Purna Investama Jakarta Pusat, sementara hasil pengujian secara simultan variabel disiplin kerja dan motivasi kerja memiliki pengaruh positif dan signifikan terhadap kinerja karyawan pada PT Dana Purna Investama Jakarta Pusat.
Peran Moderasi Lever of Control (LoC) dalam Pengaruh Budaya, Strategi, dan Ketidakpastian Lingkungan terhadap Kinerja Perusahaan Lativa, Lativa; Arsjah, Regina Jansen
Society Vol 12 No 2 (2024): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v12i2.727

Abstract

This study examines the impact of corporate culture, strategic orientation, and environmental uncertainty on firm performance, focusing on the moderating role of the Lever of Controls (LoC). Primary data were collected through a survey involving 203 respondents from both listed and unlisted companies in Indonesia on the Indonesia Stock Exchange. Firm performance was measured using customer satisfaction, revenue, profit growth, return on investment, and market share. The findings reveal that corporate culture and strategic orientation significantly enhance firm performance. However, environmental uncertainty was found to have no direct impact on business performance. Furthermore, the moderating role of the LoC was not validated, suggesting that the relationship between management control systems and performance is complex and requires further investigation, particularly in uncertain environments. This research provides valuable insights for practitioners, emphasizing that firm performance is strongly influenced by corporate culture, strategic orientation, and effective management of environmental uncertainty.
Bimbingan Manasik untuk Meningkatkan Kesiapan dan Penguatan Spiritual Calon Haji dalam Meraih Kesempurnaan Ibadah Laily, Uut Nur; Aisyah, Siti; Lativa, Lativa; Masluchah, Ifa
Welfare : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2024): Welfare : June 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v2i2.1471

Abstract

The aim of this service is to increase the readiness and spiritual strengthening of prospective Hajj pilgrims in Nganjuk Regency in 2024 through manasik guidance. Service methods include preparing comprehensive presentation materials, group discussion sessions, and the use of visual media to facilitate understanding of the procedures for the Hajj pilgrimage and strengthening spiritual intentions. This activity was carried out in Kertosono, Patianrowo, Lengkong, and Jatikalen sub-districts on April 30, 2024, with the active participation of 70 participants. The results showed a significant increase in participants' understanding of the Hajj procedures, strengthening spiritual awareness and mental readiness to face the Hajj journey. Apart from that, this activity also succeeded in building a social environment that supports spiritual growth among participants, creating momentum for a deeper and more sustainable spiritual transformation in preparation for their Hajj pilgrimage.
Critical Analysis of Emotional Intelligence From Two Perspectives: Goleman's Theory and the Guidance of the Quran Lativa, Lativa; Ratnasari, Dwi
YASIN Vol 5 No 4 (2025): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v5i4.5982

Abstract

Emotional intelligence (EQ) has emerged as a critical dimension of human functioning, often exerting a more substantial influence on personal and professional success than intellectual intelligence (IQ), as emphasized in the work of Daniel Goleman. EQ encompasses the ability to identify, regulate, and express one’s own emotions, as well as to perceive and respond appropriately to the emotions of others. This study explores the concept of emotional intelligence through the lens of Goleman's theoretical framework and investigates its correspondence with ethical and spiritual values found in the Qur’an. Employing a qualitative-descriptive approach, the research focuses on three core components of EQ as outlined by Goleman, self-motivation, empathy, and social skills, and analyzes these constructs in relation to Qur’anic teachings. The findings reveal that the Qur’an embodies principles of emotional intelligence through narratives and moral exhortations, such as persistence in adversity (istiqamah), compassion toward others, emotional restraint, and respectful interpersonal communication. Prophetic stories and ethical injunctions provide illustrative models of emotionally intelligent behavior aligned with spiritual development. This study demonstrates that integrating modern psychological theories with Qur’anic values offers a rich and culturally grounded framework for character education and personal growth. It also underscores the potential of Islamic teachings to contribute meaningfully to contemporary discourses on emotional intelligence and moral development.
Efforts of Acts and Morals Teachers in Overcoming the Impact of Bad Character and Social Attitude on the ‘Durian Generation’ (Case Study of MIN 1 Yogyakarta) Lativa, Lativa; Sibawaihi, Sibawaihi; Sulistiyowati, Endang
ALSYS Vol 5 No 4 (2025): JULI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/alsys.v5i4.6177

Abstract

The ‘durian generation,' like the current generation, has a critical, independent, and adaptive character to technological developments but is at risk of lacking spiritual depth and moderate moral values. Religious education, especially through Akidah Akhlak learning, is very important to form a balanced character based on Islamic values. This research aims to analyze the character of the durian generation and explore the role of Akidah Akhlak teachers in forming the character of students at MIN 1 Yogyakarta so that they can create a generation that is not only intelligent and critical but also has noble and moderate morals. The researchers used a qualitative research method through a literature review and observation of the practice of learning Akidah Akhlak in this school. Data were analyzed thematically to identify the characteristics of the durian generation and the role of teachers in character formation. The research results showed that Akidah Akhlak teachers play a strategic role as character-forming agents by implementing contextual learning methods and innovative media according to the character of the durian generation. Effective character formation includes the integration of the values ​​of moderation, tolerance, and noble morals so that students can develop into individuals who are balanced between intellectual, spiritual, and social. The challenges and opportunities that exist can be overcome with the creativity and commitment of teachers in adjusting learning methods to the dynamics of the times.
Co-Authors Dwi Ratnasari Endang Sulistiyowati Laily, Uut Nur Masluchah, Ifa Rahayu, Krida P Rahmawati, Silvia Regina Jansen Arsjah Sanjaya , Rudy Sibawaihi Sibawaihi Siti Aisyah