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AKUNTABILITAS, TRANSPARANSI, DAN PENERAPAN STANDAR AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN ETIKA SEBAGAI VARIABEL MODERASI Kamelia; Lince Bulutoding; Sapril Sardi Juardi
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 1 (2024): Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i1.48248

Abstract, This study aims to examine the effect of accountability, transparency and the application of accounting standards on the quality of financial statements. In addition, this study also examines whether ethics can moderate the relationship between accountability, transparency, and the application of accounting standards to the quality of financial statements. This research is quantitative research with a descriptive approach. The population in this study were employees who worked in the Enrekang Regency Regional Work Unit with purposive sampling technique. The results of multiple linear analysis show that accountability and the application of accounting standards have a positive and significant effect on the quality of financial statements. While transparency has a negative effect on the quality of financial statements on the quality of financial statements. The moderating variable, namely ethics, is able to moderate accountability on the quality of financial statements while ethics are not able to moderate transparency and the application of accounting standards to the quality of financial statements. The implication of this research is that in an effort to improve the quality of financial statements, organizations must pay special attention to the level of accountability and the application of accounting standards. Keywords: Accountability, transparency, the application of accounting standards, ethics, and the quality of financial statements

LEGAL ANALYSIS OF THE LEASE AGREEMENT FOR ELECTRIC POWER PLANTS Fraistifina; Kamelia; Hakim, Elsan Octavia; Andryawan
Awang Long Law Review Vol. 7 No. 1 (2024): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awl.v7i1.1341

Leasing consists of two types, namely finance lease with an option right and operating lease without an option right. A finance lease refers to an action by a financing company in carrying out financing activities by providing capital goods to the debtor, which will subsequently be utilized by the debtor for a specific period as agreed upon in the contract. Meanwhile, an operating lease is a type of lease that does not result in a substantial transfer of economic benefits or risks associated with the leased asset to the lessee. Generally, leasing in the electricity sector adopts the finance lease scheme due to the minimal risks posed to both parties. The issue the author seeks to examine pertains to the implementation, regulation, and accountability of leasing activities in the electricity sector. The type of research employed is normative legal research. The term 'juridical' refers to an approach based on applicable laws and regulations, while 'normative' refers to an approach conducted through primary legal materials. Normative juridical research utilizes primary legal sources as well as legal literature. Any party intending to lease electrical power must submit an application to PT PLN (Persero) in accordance with the provisions of the Decree of the Minister of Finance Number 1169/KMK.01/1991 concerning Leasing Activities. A juridical analysis of lease agreements for power plants is essential. This analysis seeks to identify potential legal issues that may arise and provide recommendations for improvements and enhancements in the execution of such lease agreements, thereby supporting the development of a sustainable and efficient electricity sector in Indonesia.

Analisis Pelayanan Colaborative Governance Melalui Pembangunan Di Desa Ranca Kasumba Kamelia; Pratiwi, Nesa; Iqbal, Yonanda; vania andriani, Dita; Mediyastuti Sofyan, Meti
Jurnal Identitas Vol 1 No 1 (2021): Jurnal Identitas
Publisher : Program Studi Administrasi Publik Fakultas Sosial dan Humaniora Universitas Muhammadiyah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52496/identitas.v1i1.100

Undang-Undang Nomor 6 tahun 2014 mengatur kekayaan desa, bentuk dan susunan organisasi pemerintahan desa, sampai pada urusan yang mengatur tentang kesejahteraan masyarakat. Sedangkan konsep collaborative governance sebagai upaya bersama dari pemangku kepentingan untuk melakukan kerjasama dalam mengatasi masalah-masalah yang kompleks di desa, demi terwujudnya kesejahteraan masyarakat. Maka penelitian ini bertujuan untuk menganalisis pelayanan collaborative governance melalui pembangunan di desa Rancakasumba. Jenis penelitian yang digunakan adalah kualitatif melalui studi kasus (case studies). Hasil dari penelitian menunjukkan bahwa desa Rancakasumba merupakan desa yang telah menerapkan collaborative governance., akan tetapi pelayanan collaborative governance melalui pembangunan di desa Rancakasumba kecamatan Solokan Jeruk kabupaten Bandung tidak dapat berjalan secara efektif karena mengalami penundaan dalam pelaksanaannya akibat Covid-19. Selain itu, lingkungan desa Rancakasumba tidak memenuhi syarat untuk mejalin kerjasama terhadap pihak swasta. Pemerintah desa Rancakasumba tidak menjalin kerjasama kepada pihak swasta dengan pertimbangan lokasi yang tidak memungkinkan.Kata kunci : collaboratie governance, Desa, pelayanan.

Sosialisasi Bahaya Kosmetik Bagi Masyarakat Desa Bingkat Kecamatan Pegajahan Kabupaten Serdang Bedagai Enny Fitriani; Lili Nurmaliza; Rhina Chairani; Ananda Pan Achmad; Dicky Nizar Dermawan; Kamelia; Maulida Sari
Sevaka : Hasil Kegiatan Layanan Masyarakat Vol. 3 No. 2 (2025): Mei : Sevaka : Hasil Kegiatan Layanan Masyarakat
Publisher : STIKES Columbia Asia Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62027/sevaka.v3i2.360

Cosmetic use is increasing among residents of Bingkat Village, but many still lack awareness of safe usage practices. This issue is worsened by the circulation of illegal cosmetics and limited knowledge about harmful ingredients. The aim of this activity was to educate the community on proper ways to obtain, use, store, and dispose of cosmetics. The method involved direct counseling and training at the village hall by lecturers and students of STIKes Indah Medan using a participatory approach. The program began with a presentation, followed by a question-and-answer session and practical training to recognize safe products. The results showed improved community understanding, as reflected in participants’ enthusiasm during discussions and their ability to distinguish between safe and risky cosmetic products. The program also provided students with valuable field experience in health education. In conclusion, educating the public about safe cosmetics contributes to increased awareness and encourages responsible cosmetic use to support skin health.

Pengembangan Alat Bantu Pembelajaran Golongan Darah Kamelia; Sevierda Raniprima; Aisyah Novfitri; Nanang Cahyadi; Muhamad Roihan; Pietra Dorand; Atilla Pramudya Nugroho; Muhammad Nurhadi; Muhammad Agung Pratama; Angga Setiawan; Faiq Rizky Firmansyah
Charity : Jurnal Pengabdian Masyarakat Vol. 8 No. 1 (2025): Charity-Jurnal Pengabdian Masyarakat
Publisher : PPM Universitas Telkom

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/charity.v8i1.8362

Ilmu pengetahuan di bidang teknologi dan informasi mengalami perkembangan yang pesat. Sehingga untuk menunjang perubahan dan perkembangan tersebut dibutuhkan penguasaan IPTEK. Hal ini dibutuhkan untuk menciptakan produk dan kualitas yang lebih baik. Sumber daya manusia sebagai tenaga yang menguasai peralatan teknologi juga dituntut untuk semakin handal dalam menjalankan segala macam teknologi yang lebih maju. Dengan kemajuan teknologi, khususnya bidang telekomunikasi yang sangat modern ini, muncullah sebuah inovasi dimana perangkat teknologi. Chip yang bisa diprogram menggunakan computer disebut dengan mikrokontroler. Arduino merupakan salah satu produsen mikrokontroler yang sudah cukup dikenal banyak kalangan. IoT Arduino merupakan salah satu project kecil yang mulai banyak dilakukan eksperimen dengan teknologi mungil ini. Dalam pengabdian masyarakat ini menghasilkan sebuah rancangan alat bantu pembelajaran yang interaktif untuk meningkatkan pemahaman mahasiswa mengenai golongan darah yang dikombinasikan dengan arduino yang dapat membantu dalam pembelajaran dan memberikan informasi tentang ABO golongan darah. Sasaran pengabdian masyarakat ini ditujukan kepada lembaga pendidikan pesantren Al Jambani - Bogor. Kata Kunci :Alat pembelajaran, Golongan darah

LEGAL ANALYSIS OF THE LEASE AGREEMENT FOR ELECTRIC POWER PLANTS Fraistifina; Kamelia; Hakim, Elsan Octavia; Andryawan
Awang Long Law Review Vol. 7 No. 1 (2024): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awl.v7i1.1341

Leasing consists of two types, namely finance lease with an option right and operating lease without an option right. A finance lease refers to an action by a financing company in carrying out financing activities by providing capital goods to the debtor, which will subsequently be utilized by the debtor for a specific period as agreed upon in the contract. Meanwhile, an operating lease is a type of lease that does not result in a substantial transfer of economic benefits or risks associated with the leased asset to the lessee. Generally, leasing in the electricity sector adopts the finance lease scheme due to the minimal risks posed to both parties. The issue the author seeks to examine pertains to the implementation, regulation, and accountability of leasing activities in the electricity sector. The type of research employed is normative legal research. The term 'juridical' refers to an approach based on applicable laws and regulations, while 'normative' refers to an approach conducted through primary legal materials. Normative juridical research utilizes primary legal sources as well as legal literature. Any party intending to lease electrical power must submit an application to PT PLN (Persero) in accordance with the provisions of the Decree of the Minister of Finance Number 1169/KMK.01/1991 concerning Leasing Activities. A juridical analysis of lease agreements for power plants is essential. This analysis seeks to identify potential legal issues that may arise and provide recommendations for improvements and enhancements in the execution of such lease agreements, thereby supporting the development of a sustainable and efficient electricity sector in Indonesia.

ANALISIS IDEOLOGI NASIONALISME PADA CERPEN CLARA ATAWA WANITA YANG DIPERKOSA: PERSPEKTIF TEORI ALTHUSSER Kamelia; Yusro Edi Nugroho; Teguh Supriyanto
Jurnal Bastra (Bahasa dan Sastra) Vol. 9 No. 1 (2024): JURNAL BASTRA EDISI JANUARI 2024
Publisher : Program Studi Pendidikan Bahasa dan Sastra Indonesia, FKIP, Universitas Halu Oleo Kampus Bumi Tridharma Andounohu Kendari, Provinsi Sulawesi Tenggara – Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/bastra.v8i5.312

Artikel ini mengkaji tentang ideologi nasionalisme yang ada pada cerita pendek (cerpen) “Clara atau Perempuan yang Diperkosa” karya Seno Gumira Ajidarma dari sudut pandang teori Althusser. Benturan antara nasionalisme Indonesia dengan identitas lain, seperti identitas Tionghoa Clara, tergambar dalam cerpennya. Ideologi nasionalisme pada cerpen mencakup ideologi negara, represi, dan konstruksi subjek kemudian berdampak ke ideologi negara dikaji dengan menggunakan teori Althusser. Narasi singkatnya menggambarkan bagaimana ideologi negara membentuk identitas masyarakat dan bagaimana hal ini dapat mengakibatkan penindasan terhadap identitas tertentu. Ambivalensi cerita pendek terhadap nasionalisme dapat lebih dipahami dengan menganalisisnya dari sudut pandang Althusser. Adapun tujuan penelitian ini yakni untuk mengupas sisi ideologi ambivalensi nasionalisme dalam cerpen tersebut, yang mana sosok 'Clara' peran utama dalam cerpen tersebut dengan identitas yang merupakan keturunan Cina berubah menjadi inklusif menjadi begitu lebih nasionalis dan menjunjung tinggi rasa keindonesiaannya apabila dibandingkan dengan petugas dan yang mempemerkosa. Hasil dari artikel ini yaitu menunjukkan adanya ideologi nasionalisme dalam peran utama Clara atawa wanita yang diperkosa, bahwa dalam cerpen tersebut sisi nasionalisme masih sangat kental sehingga terjadilah kesewenangan dari pihak pemerkosa pada Clara keturunan dari Tionghoa.

MEWUJUDKAN MASYARAKAT MADANI MELALUI OPTIMALISASI PELAYANAN PENDIDIKAN MASYARAKAT MARJINAL DENGAN PELATIHAN DIGITAL MARKETING Rozaq, Muhammad Abdur; Jasran Asya; Hakim, Elsan Octavia; Fraistifina; Yunita Anggraeni; Kamelia; Prianto, Yuwono
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29219

The idea to achieve civil society through education in reality faces the challenge of low School Enrollment Rates because of the poverty factors which have created marginalization of society. Furthermore, educational opportunities must be provided to prepare societies for the development of the digital age. Digital marketing training is a solution to provide students at Master School (Masjid Terminal) in Depok of West Java whose knowledge and expertise in the field of digital marketing is still limited to face current developments in the digital era by providing an explanation of the scope, potential and its application as well as providing practical experience that allows them to experience and understand the preparations needed so that they meet the human resources needs of the digital era, in order to realize a civil society by optimizing educational services. The training implementation method applied the ADDIE method, and included training needs analysis, design, development, implementation, and evaluation. The Training delivered using a combination of lecture, question and answer, and direct practice methods. It was executed in line with the designated design and development training and the participants gained new expertise and knowledge about digital marketing needed in the current era so that it will provide advantages for them.

PENGARUH MODEL DISCOVERY LEARNING TERHADAP PENINGKATAN PEMAHAMAN SISWA KELAS 5 SD 25 KOTO KACIAK TERHADAP CAHAYA DAN SIFATNYA Sovia, Julita; Difa; fani; indah; Kamelia; Ade marlia
Jurnal Pendidikan Widyaswara Indonesia Vol. 1 No. 1 (2025): JPWI-MEI
Publisher : Jurnal Pendidikan Widyaswara Indonesia

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

Penelitian ini bertujuan untuk mengetahui pengaruh model pembelajaran Discovery Learning terhadap peningkatan pemahaman siswa kelas V SD Negeri 25 Koto kaciak pada materi sifat Cahaya. Latar belakang penelitian ini adalah rendahnya pemahaman siswa terhadap onsep-konsep abstrak seperti pembiasan, pemantulan, merambat lurus, menembus benda bening. Metode yang digunakan adalah pra eksperimen dengan desain One Group pre-test post-test yang melibatkan 9 siswa kelas 5 SD Negeri 25 Koto Kaciak sebagai subjek penelitian. Teknik pengumpulan data berupa tes pre-test dan post-test serta observasi aktivitas siswa. Hasil analisis data menunjukkan adanya peningkatan hasil belajar dengan rata-rata pre-test sebesar 56,11 dan post-test 68,33. Uji t menunjukkan nilai thitung >t tabel (2,982>2,306), sehingga disimpulkan bahwa model Discovery Learning berpengaruh signifikan terhadap peningkatan pemahaman siswa.

Strategies for Overcoming Gender Bias in Islamic Religious Education at SMP Negeri 29 Bandar Lampung Kamelia; Agus Pahrudin; Uswatun Hasanah
Inspiratif Pendidikan Vol 14 No 2 (2025): DECEMBER
Publisher : Universitas Islam Negeri Alauddin Makassar

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

This research aims to analyze strategies for addressing gender bias in Islamic Religious Education (PAI) at SMP Negeri 29 Bandar Lampung. Using a qualitative approach, the study explores both teacher and school strategies in minimizing gender bias within the teaching and learning process. Data were collected through interviews, observation, documentation, and literature review to identify the forms of gender bias and how they are addressed. The findings show that gender bias mitigation strategies in PAI are divided into two main categories: teacher strategies and school strategies. Teacher strategies involve the implementation of collaborative learning, project-based learning (PBL), and reflective learning. Methods such as discussion, debate, and role playing are also applied. Furthermore, teachers serve as role models by using gender-inclusive language, being emotionally and socially sensitive to students, and creating a safe and supportive learning environment. Meanwhile, school-level strategies include teacher training, curriculum development with a gender perspective, and regular monitoring activities. These combined efforts contribute not only to improving the quality of interaction between teachers and students but also to building a more inclusive learning environment where both male and female students have equal opportunities to develop their potential without being limited by gender role stereotypes.

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