Article Per Year (5 Year)
p-Index From 2020 - 2025
1.94
P-Index
This Author published in this journals
All Journal JAM CHEMPUBLISH JOURNAL Jurnal Ilmu Pendidikan (JIP) STKIP Kusuma Negara Jurnal PAI Raden Fatah Edu Sportivo: Indonesian Journal of Physical Education Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Ilmu Multidisplin Lentera Indonesian Journal of Innovation Science and Knowledge Jurnal Legalitas
Zahara
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA BERDASARKAN ISAK 35 PADA MASJID BAITUL HAADI Diviana, Sukma; Putra Ananto, Rangga; Andriani, Wiwik; Putra, Roni; Yentifa, Armel; Zahara; Siswanto, Azi
Akuntansi dan Manajemen Vol. 15 No. 2 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i2.20

Abstract

Mosque is an entity that aims not for profit (non-profit entity), so that financial accountability becomes an important aspect for mosques. Good accountability can be realized by presenting the mosque's financial reports in accordance with generally accepted accounting standards. The standard governing the financial reporting of non-profit entities is the Interpretation of Financial Accounting Standards No. 35 (ISAK 35). By implementing ISAK 35 in the presentation of mosque financial reports, interested parties will be able to assess the financial performance of the mosque. The object of this research is Mosque Baitul Haadi. Data were collected through a series of interviews and observations. Until now, Mosque Baitul Haadi only presented financial reports as far as cash in and cash out. This study aims to compile the financial statements of Mosque Baitul Haadi based on ISAK 35 using Microsoft Excel application tools. The financial statements that will be produced are the statements of financial position, comprehensive income statements, cash flow statements and notes to financial reports.
Analisis Pengaruh Kebijakan Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Agency Cost sebagai Variabel Intervening (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2014-2017) Santry Afriani Dewi; Firman Surya; Zahara
Akuntansi dan Manajemen Vol. 13 No. 1 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i1.30

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kebijakan hutang dan ukuran perusahaan terhadap nilai perusahaan melalui agency cost sebagai variabel intervening. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Data dikumpulkan dengan metode purposive sampling dengan jumlah 106 perusahaan. Metode analisis yang digunakan adalah analisis jalur dan pengolahan data dengan menggunakan SPSS versi 20. Berdasarkan hasil pengujian disimpulkan bahwa secara parsial kebijakan hutang tidak berpengaruh negatif terhadap agency cost, ukuran perusahaan tidak berpengaruh positif terhadap agency cost, kebijakan hutang tidak berpengaruh positif terhadap nilai perusahaan, ukuran perusahaan berpengaruh positif terhadap nilai perusahaan, agency cost tidak berpengaruh negatif terhadap nilai perusahaan, serta kebijakan hutang tidak berpengaruh positif terhadap nilai perusahaan melalui agency cost sebagai variabel intervening, dan ukuran perusahaan tidak berpengaruh negatif terhadap nilai perusahaan melalui agency cost sebagai variabel intervening.
Good Governance Implementation in the Development of Sustainable Tourism; The Portrait of Padang City Government Siskawati, Eka; Yentifa, Armel; Zahara; Dela Gusta, Haniva
Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i1.58

Abstract

This article describes on how the implementation of good governance is carried out by Padang City Government in sustainable tourism management. This research is aimed to (1) Overseeing the good governance implementation in Padang City Government in term of the development of sustainable tourism destinations. (2) Analyzing the sustainable tourism management viewing it from agency theory. It is a qualitative descriptive research, and performed in Padang City Culture and Tourism Office. More over, data collection utilizes observation, interview, and documentation. The good governance principle employed in this research are accountability, participation, and transparency. The result shows that the implementation of good governance at Padang City Culture and Tourism Office has been achieved well. It is as a result of the agency relationships occured within local government; the relationship with the executive in the role of Culture and Tourism Office, and with public as the community.
Pengaruh Intellectual Capital Dan Mekanisme Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015-2017 Khairuni, Rizka; Zahara; Santi, Elfitri
Akuntansi dan Manajemen Vol. 14 No. 1 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i1.86

Abstract

The purpose of this research is to find out the influence of intellectual capital and corporate governance mechanism to the financial performance. The independent variables are intellectual capital and corporate governance mechanism. Corporate governance mechanism in this research is measured by indicators which consist of institutional ownership, managerial ownership, the board of independent comissioner, and the board of director. The dependent variables is the financial performance which is measured by return on assets (ROA). The samples are 64 manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2015-2017 periods were have been selected by using purposive sampling. Data analysis method in this research is multiple linear regressions analysis with the SPSS 20th version application. The result of this research showed that partially, intellectual capital has positive influence to the financial performance. Meanwhile, corporate governance mechanism does not have any influence to the financial performance. Simultaneously, intellectual capital and corporate governance mechanism have positive influence to the financial performance.
Analisis Penerapan Model Rancangan Struktur Metode Student Centre Learning (Scl) Dalam Mata Kuliah Sistem Akuntansi Dengan Kurikulum Berbasis Kompetensi (KBK) Zahara; Afni, Zalida
Akuntansi dan Manajemen Vol. 11 No. 1 (2016): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v11i1.99

Abstract

This research porpuse to design the structure of Student Centre Learning (SCL) methode in accounting system subject that use curriculum based on competency. This is an action research in accounting system study at accounting departement of Padang State Polytechnic. This research uses Kemmis dan Mac Tanggart model which is devided in 5 steps that are: 1. Planning, 2. Action&Observation, 3. Reflecting&Replanning, 4. Action&Observation and 5. Reflecting. The application of SCL metode in accounting system study will be evaluated based on the score of student respons and student academic score in accounting system. The student respons questioners are measured by Linkert scale. Datas of student respons and student academic score are classified for 5 level such as: 5=A=Very Good, 4=B=Good, 3=C=Fair, 2=D=Bad, and 1=E=Very Bad. All of score data will be analysed to define the appropriateness of SCL methode for accounting system subject. This research evalued the applicatian of 5 (five) SCL model that chosen as the result of the first step research (planning) i.e. Small Group Discussion, Discovery Learning, Role Play, Contextual Instruction dan Problem Based Learning. The result shown all the SCL method that is used in this research are “good” for accounting system subject, based on student respons as “good” as their academic score.
Analisis Komparatif Tingkat Kepuasan Mahasiswa antar Jurusan di Politeknik Negeri Padang terhadap Pelayanan Pendidikan Zahara; Eliyanora; Septriani, Yossi; Afni, Zalida
Akuntansi dan Manajemen Vol. 10 No. 1 (2015): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v10i1.111

Abstract

This study is aimed at identifying students’ satisfactory levels toward educational services provided by Politeknik Negeri Padang (PNP) and further determine whether there is a gap between their expectation and actual services that they receive. We define educational services as services provided by lecturers, administration staffs, and managerial officers. It is also included students’ perception on teaching-enhanced tools. The measurement of students’ satisfactory level is conducted using 5 variables, i.e reliability, responsiveness, assurance, empathy and tangible. Moreover, these variables are operationalised through several questions. All answers of these questions use likert scale within the range of 1 to 4. The score of students’ satisfactory level of PNP is further converted to the standard of Quality Assurance Services for government organizations, referring to KEPMENPAN No. KEP/25/M.PAN/2/2004. This study finds that educational services provided by PNP is reasonably good. There is a gap between students’ expectation level and actual services that they receive. On average, the score for their expectation is 3.71 whilst it is 2.59 for actual services (using the scale from 1 to 4). Of all departments in PNP, Accounting and Machinery Engineering has the lowest gap, 1.07 and 0.95 consecutively. Meanwhile, the highest gap occurs for Civil and Electrical Engineering, with score of 1.21. Overal, based on the Standard of Quality Assurance Services of KEPMENPAN No: KEP/25/M.PAN/2/2004, we conclude that students’ satisfactory level for PNP is in “B” category, indicating that the performance of its educational service is “good”.
PENGARUH MOTIVASI BELAJAR TERHADAP PRESTASI BELAJAR SISWA SMA NEGERI 2 BIREUEN DALAM MATA PELAJARAN EKONOMI Mira Chairani; Zahara; Marwan; Sulasmiana
Lentera : Jurnal Ilmiah Sains, Teknologi, Ekonomi, Sosial, dan Budaya Vol 6 No 3 (2022): LENTERA, MEI 2022
Publisher : LPPM Universitas Almuslim

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilatarbelakangi pada rendahnya motivasi belajar siswa pada pelajaran ekonomi.Penelitian bertujuan untuk mengetahui pengaruh motivasi belajar terhadap prestasi belajar siswa SMA Negeri 2 Bireuen dalam mata pelajaran ekonomi. Penelitian ini menggunakan pendekatan penelitian kualitatif dan jenis penelitian PTK. Jumlah populasi dan sampel dalam penelitian ini berjumlah 97 responden dengan teknik sampel yaitu total sampling. Instrumen pengumpulan datanya berupa kuesioner. Teknik analisis data regesi sederhana dengan mengukur uji t dan uji F. Hasil penelitian menunjukkan bahwa Hasil penelitian diperoleh variabel motivasi belajar dengan nilai thitung sebesar 2,676 dan ttabel pada tingkat signifikansi 0,05 (uji 1 sisi) sebesar 1.67655, menunjukkan bahwa thitung> ttabel (2,676<1.67655), artinya varibel motivasi berpengaruh dan signifikan terhadap prestasi belajar siswa SMA Negeri 2 Bireuen dalam mata pelajaran ekonomi. Berdasarkan hasil penelitian dapat disimpulan bahwa penelitian ini menerima hipotesis Ha.
Pengaruh Pengetahuan Etika, Religiusitas, dan Love of Money Terhadap Persepsi Etis Mahasiswa Akuntansi (Studi pada Mahasiswa Akuntansi Perguruan Tinggi di Kota Padang) Nindy Wijayanti; Zahara; Hidayatul Ihsan
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (798.595 KB) | DOI: 10.30630/jabei.v1i1.11

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan etika, religiusitas, dan love of money terhadap persepsi etis mahasiswa akuntansi. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Metode pengumpulan data dalam menggunakan data primer dengan cara memberikan kuesioner kepada responden. Populasi penelitian ini adalah mahasiswa akuntansi perguruan tinggi di Kota Padang. Sampel yang digunakan sebanyak 135 responden. Metode pengumpulan sampel menggunakan convenience sampling. Teknik analisis yang digunakan adalah analisis regresi linear berganda, dengan bantuan software SPSS. Hasil penelitian menunjukkan bahwa pengetahuan etika, religiusitas, dan love of money berpengaruh positif terhadap persepsi etis mahasiswa akuntansi.
Enhancing social skills: the impact of advanced physical education program development Amirudin; Nurdin, Ambia; Zahara; Nugraha, Hendra; Masyitah
Edu Sportivo: Indonesian Journal of Physical Education Vol. 5 No. 3 (2024): Edu Sportivo: Indonesian Journal of Physical Education
Publisher : UIR Press Bekerjasama dengan International Association of Physical Education and Sports

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/esijope.2024.vol5(3).16546

Abstract

Background: The cultivation of social behaviour during childhood and adolescence holds paramount importance, serving as a cornerstone for the establishment of robust interpersonal connections in subsequent stages of life, whether transitioning from adolescence to adulthood. Research Objective: This research aims to assess how implementing enhanced physical education influences social interactions and behaviour among adolescents. Methods: The study employed a pretest-posttest control group design, involving experimental and control groups randomly selected from high school students in the City of Aceh. The study’s population was drawn from class X students at a public high school in Aceh City, encompassing 4 classes with a total of 124 students. Cluster random sampling was employed as the sampling technique. The researcher randomly selected one class as the experimental group and another as the control group. The participants included two classes: 30 students from class 10B as the experimental group and 30 students from class 10D as the control group. Thus, the study involved a total of 60 participants. Social behaviour was evaluated using standardised questionnaires measuring various dimensions. The pre-test and post-test data analysis techniques were analysed using a homogeneity test, a normality test, and a Mann-Whitney test using SPSS version 22, with a significance threshold set at p < 0.05. Finding/Result: The results indicate significant improvements in social behaviour among adolescents who underwent the enhanced physical education, sports, and health program compared to the control group. Conclusion: The findings underscore the importance of integrating comprehensive physical education into high school curricula to foster positive social development among adolescents.
Pemanfaatan Teknologi Informasi dan Komunikasi (TIK) dalam Pembelajaran Agama Islam Pada Abad 21 Zahara; Qonita Syam; Eti Hadiati; Sovia Masayu; Ahmad Fauzan
PAI RAFAH Vol 6 No 4 (2024): Jurnal PAI Raden Fatah
Publisher : Program Studi Pendidikan Agama Islam Fakultas Ilmu Tarbiyah Dan Keguruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/pairf.v6i4.26143

Abstract

The paradigm shift in Islamic Religious Education refers to the learning approach that still applies conventional education. This research aims to find out the challenges of the 21st century for schools in Indonesia. In this article, the author will try to focus the discussion on the problems of Islamic education in Indonesia in the 21st century, challenges, and solutions in responding to the problems of Islamic education. The method used in the preparation of this article is a qualitative method. Then the approach in this research is to use literature studies and references in the form of books, journals, articles, and scientific works. Reflectively, this study wants to review existing ideas, treatments, and/or situations, especially about schools in the 21st century and their challenges. Based on the results of the review, it can be concluded that the challenges faced by schools in Indonesia in the 21st century are such as the mental revolution of teachers, equipping students who are born as digital natives with 21st-century skills, integrating the use of technology in learning, and curriculum reform according to 21st-century tastes.
Co-Authors Ahmad Ahmad Fauzan Alfi Syahrin, Alfi Amirudin Ananto, Rangga Putra Armel Yentifa Arrahman, Ghery Chairani, Mira DARYONO Dela Gusta, Haniva Diviana, Sukma Eka Saputra, Erwin Eka Siskawati Elfitri Santi Eliyanora Eti Hadiati Hanifah, Risa Hidayatul Ihsan Isnaliati Khairuni, Rizka M. Rifqi Efendi Maharini, Indri Marwan Masri, Ulta Masyitah Nindy Wijayanti Nugraha, Hendra Nurdin, Ambia Nurhaswinda Qonita Syam Riziek, Habieb Roni Putra Santry Afriani Dewi Savitri, Anita Siswanto, Azi Sovia Masayu Sulasmiana Sumanti Sumanti, Sumanti Tiyara Veronika, Findi Wiwik Andriani Wulandari T, Sri Yossi Septriani Zalida Afni Zarmaili Zaztia