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Studi Literatur Terkait Peranan Teori Agensi pada Konteks Berbagai Issue di Bidang Akuntansi Sutisna, Dede; Nirwansyah, Moch.; Ningrum, Sekar Ayu; Anwar, Saeful
Karimah Tauhid Vol. 3 No. 4 (2024): Karimah Tauhid
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/karimahtauhid.v3i4.12973

Agency theory atau teori agensi dilandasi tiga asumsi utama, yakni asumsi terkait karakteristik manusia, struktur keorganisasian dan informasi. Ketiga unsur ini yang menjadi landasan agency theory atau teori agensi dalam menggambarkan keterkaitan antara principal dan agen. Dimana hal ini cukup relevan dengan beberapa issue dibidang akuntansi, seperti kecurangan (fraud), tata kelola perusahaan nilai perusahaan dan pemeriksaan (audit). Tujuan penelitian ini ialah diharapkan penelitian ini menjadi referensi bagi pembaca, bagi mereka yang tertarik melakukan penelitian di bidang akuntansi dengan menggunakan teori agensi sebagai grand theory-nya. Metode penelitian penelitian ini yakni metode penelitian studi literatur dengan menggunakan data sekunder dari berbagai jurnal ilmiah nasional dan internasional terkait agency theory, fraud, good corporate governance, nilai perusahaan dan audit. Penelitian ini menggunakan metode Sampling Non Probabilitas Purposive. Berdasarkan hasil pencarian pada google scholar, jumlah artikel yang digunakan 25 artikel yang berkaitan dengan issue yang berhubungan dengan Teori Agensi. Issue-issue tersebut antara lain, tata kelola perusahaan (good corporate governance), pemeriksaan (audit), kecurangan (fraud) dan nilai perusahaan. Dimana dari hasil analisis masih terdapat beberapa research gap diantara penelitian terdahulu berkaitan dengan issue tersebut.

The Factors Influencing the Prevention of Fraud in Village Fund Management Case Studies on Villages in Caringin Sub-District Bogor Regency Sutisna, Dede; Setiawan, Ade Budi; Marsudi, Joko
Monas: Jurnal Inovasi Aparatur Vol. 6 No. 1 (2024): June
Publisher : Badan Pengembangan Sumber Daya Manusia Provinsi DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54849/monas.v6i1.210

Year after year, the value of the village budget continues to increase. Unfortunately, this increasing trend is also accompanied by an increase in cases of fraud in the handling of village funds. The aim of this research is to examine the influence of HR competency, exemplary leadership, internal control systems, and violation reporting systems (whistleblowing systems) in preventing fraud in managing village funds. A quantitative approach was used for this research. The research population consisted of village officials from 12 villages in Caringin District. Sample determination was carried out using a simple random sampling method using the Slovin formula. Data collection was carried out by distributing questionnaires to 127 village officials accompanied by interviews to further strengthen the research data. Data analysis uses multiple linear regression analysis with SPSS 25 software. Research findings show that human resource competency, exemplary leadership, internal control systems, and whistleblowing system partially influence the prevention of fraud in managing village funds with a magnitude of influence or human resource competency coefficient value of 0.502, exemplary leadership at 0.094, internal control system at 0.124 and whistleblowing system at 0.163. All variables in this research also simultaneously influence the prevention of fraud in village fund management with a contribution amount of 82.8%, which means the level of influence is very strong.

Strategies to Increase Interest in Arabic Learning at Senior High School Sutisna, Dede; Atha, Yusuf Ali Shaleh
Ta'lim al-'Arabiyyah: Jurnal Pendidikan Bahasa Arab & Kebahasaaraban Vol 7, No 2 (2023): Ta'lim al-'Arabiyyah: Jurnal Pendidikan Bahasa Arab dan Kebahasaaraban
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpba.v7i2.23983

Distinct challenges necessitating innovative strategies for heightened student interest and engagement mark Arabic language learning in senior high schools. This study addresses the imperative for practical and effective approaches to render Arabic learning more appealing, considering the diverse educational contexts and backgrounds of students in public senior high schools (SMA Negeri) and Madrasah Aliyah (MA). The study assesses current practices and challenges in Arabic language education by employing a comprehensive research methodology involving surveys, interviews, and classroom observations. It delves into students' preferences, learning styles, and the pedagogical methods employed by instructors in both SMA Negeri and MA. The research identifies pivotal strategies to augment interest in Arabic learning at senior high schools. Findings underscore the efficacy of integrating interactive and culturally relevant teaching materials, leveraging technology, and tailoring instructional methods to suit students' diverse backgrounds. Through a comparative analysis between SMA Negeri and MA, the study illuminates context-specific preferences and challenges. Contributing novelty to the field, this study offers nuanced insights into tailored strategies for enhancing interest in Arabic learning in senior high schools. Integrating interactive and culturally relevant elements aligns with contemporary educational approaches, providing a nuanced perspective on effective language instruction. Based on the research findings, recommendations are proposed, advocating for adopting culturally enriched teaching resources, integrating technology for interactive learning experiences, and customizing teaching approaches to accommodate the diverse student backgrounds in SMA Negeri and MA. Educational stakeholders are encouraged to implement these strategies to foster a more engaging and effective Arabic language learning environment in senior high schools.

Development of the Edpuzzle Platform as an Audio Visual Learning Media for Arabic Language Learning at Madrasah Aliyah Rachman, Andy; Sutisna, Dede; Sopiandi, Ii; Khalik, Muh Fihris; Nitin, Mahon
Journal International of Lingua and Technology Vol. 3 No. 1 (2024)
Publisher : Sekolah Tinggi Agama Islam Al-Hikmah Pariangan Batusangkar, West Sumatra, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/jiltech.v3i1.564

The development of technology is currently growing so rapidly, various applications and online media are becoming increasingly popular to be used as learning media, including Youtube and Edpuzzle which can be used as learning support platforms with interactive, effective and fun video media for students. Arabic language learning with audio visual is needed by madrasah Aliyah students, so that learning is not boring and more interesting. This research aims to develop the Edupuzzle platform as an audio-visual learning media for Arabic language learning in madrasah Aliyah. The method used in this research is research and development with the Kemp model. Kemp's model is a learning design model designed in the early part of education aims to provide guidance to learners to think about general problems and learning objectives. The results of this study explain that the Edpuzzle platform can be used as audio-visual learning media in learning Arabic with audio visuals that can facilitate students in learning Arabic online. The conclusion of this research is that the Edpudzzle platform can be used as a learning medium for teachers, especially in Arabic language learning. the limitation of this research is that researchers only conduct research on the Edpudzzle platform for Arabic language learning, for that researchers hope that future researchers can conduct research with the same platform but more explained to support the teaching and learning process in other subjects.

Peran Komunitas Rumah Pelangi Terhadap Pendampingan Anak Jalanan Adny, Nadhila Zafirotul; Anwar, Saeful; Sutisna, Dede
Tamkin: Jurnal Pengembangan Masyarakat Islam Vol 8, No 1 (2023): Tamkin: Jurnal Pengembangan Masyarakat Islam
Publisher : Jurusan Pengembangan Masyarakat Islam, Fakultas Dakwah dan Komunikasi, UIN Sunan Gunung Dj

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/tamkin.v8i1.43353

Fenomena anak jalanan menjadi salah satu permasalahan sosial yang cukup kompleks yang terjadi di Kota Bandung. Stigma negative selalu mengarah kepada anak jalanan, bahkan sebagian masyarakat menganggap sebagai sampah masyarakat. Oleh karena itu Komunitas Rumah Pelangi melakukan pendampingan terhadap anak-anak jalanan dengan mengabdikan dirinya agar bisa mengubah stigma anak jalanan, yang tadinya buruk menjadi lebih baik dan bisa diterima oleh masyarakat. Penelitian ini bertujuan untuk mengetahui bagaimana kondisi, strategi, dan hasil pendampingan Anak Jalanan oleh Komunitas Rumah Pelangi. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Dari hasil penelitian diketahui bahwa kondisi anak jalanan sebelum adanya Komunitas Rumah Pelangi, cukup memprihatinkan karena kepribadian yang buruk dan jauh dari nilai-nilai Keislaman. Strategi pendampingan melalui Pendekatan Humanis, Penanaman Akhlaqul Karimah, Pembelajaran Menyenangkan, Peningkatan Kualitas Pejuang Matahari, Pendampingan Orang Tua Anak-anak Jalanan. Hasil dari pendampingan yaitu, kepribadian anak-anak jalanan menjadi lebih baik, meningkatkan kemandirian ekonomi, dan perlahan branding anak-anak jalanan berubah menjadi baik.

Sistem pengelolaan Embarkasi dan Debarkasi di Unit Pelaksana Teknis Asrama Haji Bekasi Detaliani, Yunika Detaliani; Yuningsih, Yuyun; Sutisna, Dede
Mabrur: Academic Journal of Hajj and Umra Vol. 3 No. 2 (2024): Mabrur: Academic Journal of Hajj and Umra
Publisher : Faculty of Da'wah and Communication, UIN Sunan Gunung Djati, Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/mjhu.v3i2.39316

The purpose of this research is to find out the system of planning, organizing, implementing, and supervising the embarkation and debarkation of pilgrims at the Bekasi Hajj Dormitory UPT in 2024, as well as to find out what are the inhibiting and supporting factors in the implementation of embarkation and debarkation at the Bekasi Hajj Dormitory UPT, this thesis uses a qualitative method, and uses the theory of management functions according to George R. Terry. The results of this research are comprehensive planning, structured organization of human resources, implementation by implementing effective One Stop Service, and strict supervision are the main keys to ensure the smooth and efficient process of departure and repatriation of pilgrims. Each stage involves coordination between various parties, the use of information technology, and anticipation of potential obstacles such as bad weather and budget constraints. Keywords: Hajj pilgrims; Management; System

Strategies to Increase Interest in Arabic Learning at Senior High School Sutisna, Dede; Atha, Yusuf Ali Shaleh
Ta'lim al-'Arabiyyah: Jurnal Pendidikan Bahasa Arab & Kebahasaaraban Vol. 7 No. 2 (2023): Ta'lim al-'Arabiyyah: Jurnal Pendidikan Bahasa Arab dan Kebahasaaraban
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpba.v7i2.23983

Distinct challenges necessitating innovative strategies for heightened student interest and engagement mark Arabic language learning in senior high schools. This study addresses the imperative for practical and effective approaches to render Arabic learning more appealing, considering the diverse educational contexts and backgrounds of students in public senior high schools (SMA Negeri) and Madrasah Aliyah (MA). The study assesses current practices and challenges in Arabic language education by employing a comprehensive research methodology involving surveys, interviews, and classroom observations. It delves into students' preferences, learning styles, and the pedagogical methods employed by instructors in both SMA Negeri and MA. The research identifies pivotal strategies to augment interest in Arabic learning at senior high schools. Findings underscore the efficacy of integrating interactive and culturally relevant teaching materials, leveraging technology, and tailoring instructional methods to suit students' diverse backgrounds. Through a comparative analysis between SMA Negeri and MA, the study illuminates context-specific preferences and challenges. Contributing novelty to the field, this study offers nuanced insights into tailored strategies for enhancing interest in Arabic learning in senior high schools. Integrating interactive and culturally relevant elements aligns with contemporary educational approaches, providing a nuanced perspective on effective language instruction. Based on the research findings, recommendations are proposed, advocating for adopting culturally enriched teaching resources, integrating technology for interactive learning experiences, and customizing teaching approaches to accommodate the diverse student backgrounds in SMA Negeri and MA. Educational stakeholders are encouraged to implement these strategies to foster a more engaging and effective Arabic language learning environment in senior high schools.

Peran Sastra Arab dalam Dakwah Islam Sutisna, Dede; Rohanda, Rohanda; Atha, Yusuf Ali Shaleh
Anida (Aktualisasi Nuansa Ilmu Dakwah) Vol. 24 No. 2 (2024): ANIDA (Aktualisasi Nuansa Ilmu Dakwah)
Publisher : Fakultas Dakwah dan Komunikasi UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/anida.v24i2.40800

This research aims to analyze the role of Arabic literature in spreading Islamic da'wah, especially in conveying moral and spiritual messages to society. The method used is a literature study with a descriptive qualitative approach, by collecting data from various reference sources whose validity and scholarship can be accounted for relating to Arabic literature and Islamic preaching. Research findings show that Arabic literature has an important role in Islamic da'wah, because it is able to convey religious messages in a subtle and interesting way through symbols, metaphors and moral stories. Literary works such as poetry, prose and sagas are not only a means of entertainment but also an effective means of learning and spreading Islamic teachings. Arabic literature enriches people's understanding of Islamic values with an aesthetic and intellectual approach, so that it can attract the interest of various groups of readers. This research shows that the integration of Arabic literature in da'wah strategies can increase the appeal of Islamic messages, especially in the modern era, where creative and humanist approaches are becoming increasingly relevant.

Peran Komunitas Rumah Pelangi Terhadap Pendampingan Anak Jalanan Adny, Nadhila Zafirotul; Anwar, Saeful; Sutisna, Dede
Tamkin: Jurnal Pengembangan Masyarakat Islam Vol. 8 No. 1 (2023): Tamkin: Jurnal Pengembangan Masyarakat Islam
Publisher : Jurusan Pengembangan Masyarakat Islam, Fakultas Dakwah dan Komunikasi, UIN Sunan Gunung Dj

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/tamkin.v8i1.43353

Fenomena anak jalanan menjadi salah satu permasalahan sosial yang cukup kompleks yang terjadi di Kota Bandung. Stigma negative selalu mengarah kepada anak jalanan, bahkan sebagian masyarakat menganggap sebagai sampah masyarakat. Oleh karena itu Komunitas Rumah Pelangi melakukan pendampingan terhadap anak-anak jalanan dengan mengabdikan dirinya agar bisa mengubah stigma anak jalanan, yang tadinya buruk menjadi lebih baik dan bisa diterima oleh masyarakat. Penelitian ini bertujuan untuk mengetahui bagaimana kondisi, strategi, dan hasil pendampingan Anak Jalanan oleh Komunitas Rumah Pelangi. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Dari hasil penelitian diketahui bahwa kondisi anak jalanan sebelum adanya Komunitas Rumah Pelangi, cukup memprihatinkan karena kepribadian yang buruk dan jauh dari nilai-nilai Keislaman. Strategi pendampingan melalui Pendekatan Humanis, Penanaman Akhlaqul Karimah, Pembelajaran Menyenangkan, Peningkatan Kualitas Pejuang Matahari, Pendampingan Orang Tua Anak-anak Jalanan. Hasil dari pendampingan yaitu, kepribadian anak-anak jalanan menjadi lebih baik, meningkatkan kemandirian ekonomi, dan perlahan branding anak-anak jalanan berubah menjadi baik.

Implementasi Lingkungan Bahasa dan Minat Mahasiswa dalam Mengikuti Program Kebahasaan dan Hubungannya dengan Keterampilan Mereka dalam Berbahasa Arab Sutisna, Dede
AlFaqrah: Journal of Arabic Studies Vol. 1 No. 2 (2018): AlFaqrah: Journal of Arabic Studies
Publisher : Department of Arabic Teaching, STAI PUI Majalengka

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

Keistimewaan bahasa Arab sebagai bahasa al-Quran telah banyak dijelaskan dalam berbagai hadits dan kitab-kitab lainnya. Selain itu, bahasa Arab menjadi bahasa yang mampu menampung kebutuhan para pengguna dan menyerap berbagai perkembangan ilmu pengetahuan dan teknologi dalam berbagai bidang. Salah satu penunjang utama dalam proses pembelajaran bahasa Arab adalah Lingkungan pembelajaran. Adapun tujuan dari penelitian ini adalah: 1) Untuk mendiskripsikan implementasi program bahasa himpunan mahasiswa jurusan dalam membentuk lingkungan bahasa Arab prodi pendidikan bahasa Arab STAI PUI Majalengka dan untuk mendiskripsikan faktor yang mempengaruhi pelaksanaan program bahasa himpunan mahasiswa jurusan dalam membentuk lingkungan bahasa Arab prodi pendidikan bahasa Arab STAI PUI Majalengka. Penelitian ini merupakan jenis penelitian lapangan (field research) adalah penelitian yang secara langsung dilakukan di lapangan untuk memperoleh data yang diperlukan. Penelitian lapangan dapat diartikan penelitian kualitatif di mana peneliti mengamati dan berpartisipasi secara langsung dalam penelitian skala sosial kecil dan mengamati budaya. Dengan adanya program bahasa mahasiswa jurusan Bahasa Arab membawa pengaruh positif terhadap proses pemerolehan bahasa mahasiswa prodi PBA, karena mahasiswa memiliki wadah untuk berlatih dan mengembangkan keterampilan berbahasa Arab. Walaupun lingkungan bahasa Arab (bi?ah lughawiyyah) di prodi PBA belum terbentuk dengan baik karena dalam pelaksanaan program bahasa mahasiswa masih pasif dalam berbicara bahasa Arab sehingga belum tercapainya indikator-indikator ketrampilan berbicara bhaasa Arab.

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