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PERHITUNGAN BIAYA TAMBAHAN DENGAN METODE ACCRUED BENEFIT COST PADA PENDANAAN PROGRAM PENSIUN MANFAAT PASTI Siti Nurlatifah; Sudarno Sudarno; Abdul Hoyyi
Jurnal Gaussian Vol 4, No 3 (2015): Jurnal Gaussian
Publisher : Department of Statistics, Faculty of Science and Mathematics, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.251 KB) | DOI: 10.14710/j.gauss.v4i3.9547

Abstract

Supplemental costs in funding pension plan is a cost to be issued by the employer to the pension fund in case shortage of funds (deficit) in the funding of defined benefit plans. There are several methods can be used, one of them is accrued benefit cost method. This research explained about the calculation of the supplemental costs on defined benefit plans with a case study on BMKG Semarang. The data used 34 BMKG employee salaries who had not attained 50 years old in 2015. The calculation is done by concern the beginning of an employee salary, interest rate, period of employment, and increase of salary rate. Supplemental costs that must be issued by BMKG in 2015 is Rp. 81.748.084. That cost can sufficient the pension benefits that will be received by the employee if the funding was deficit. If the funding pension had a surplus, that cost can be used as an investment company. Keywords: supplemental cost, defined benefit plans, accrued benefit cost. 
INDEPENDENSI AUDITOR, PEMAHAMAN GOOD GOVERNANCE DAN KUALITAS AUDIT: BUKTI PADA KANTOR AKUNTAN PUBLIK DI WILAYAH BEKASI Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.971

Abstract

The purpose of this study was to determine the existence of (1) the impact of auditor independence on the audit quality of public accounting firms in the Bekasi area, (2) the impact of good governance on the audit quality of public accounting firms in the Bekasi area. This study uses a quantitative method with a deliberate sampling technique to choose the use used, namely 60 samples selected by KAP in the Bekasi area. The data collection technique in this study used a questionnaire method which was distributed directly to auditors working at Public Accounting Firms in the Bekasi area. The data were analyzed using multiple regression analysis using SPSS version 25. The results of this study are (1) auditor independence has a positive and significant effect on the audit quality of KAP in the Bekasi area. (2) The understanding of good governance has no effect on the audit quality of KAP in the Bekasi area.
PENGARUH INTERNET FINANCIAL REPORTING (IFR) TERHADAP NILAI PERUSAHAAN, HARGA SAHAM, DAN FREKUENSI PERDAGANGAN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA) Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.844

Abstract

This study aims to determine the effect of Internet Financial Reporting (IFR) on company value, stock prices, and stock trading frequency (Empirical Study of Mining Companies on the Indonesia Stock Exchange). This study uses a quantitative descriptive approach, aiming to determine the relationship between two or more variables. The data used is secondary data, namely financial reports and annual reports downloaded from the IDX's official website, namely www.idx.co.id. The population of this study is Mining Companies listed on the Indonesia Stock Exchange in 2017-2019 with a total of 44 companies. Samples were taken using a purposive sampling technique totaling 10 companies in 3 years to produce 30 units of analysis. Data analysis techniques used SPSS version 25 in the form of descriptive statistics and simple regression analysis. The test results show that Internet Financial Reporting (IFR) is empirically proven to have a positive and significant effect on firm value, Internet Financial Reporting (IFR) is empirically proven to have a positive and significant effect on stock prices, Internet Financial Reporting (IFR) has no significant effect on stock trading frequency. The novelty of this study answers the gaps of previous research, using different variables from previous researchers and a different time span from previous years.
Efektivitas “Metode Tebak Kata “ Untuk Meningkatkan Penguasaan Mufrodat Dalam Pembelajaran Bahasa Arab Dede Rizal Munir; Siti Nurlatifah
JURNAL ILMIAH RESEARCH STUDENT Vol. 1 No. 2 (2023): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jirs.v1i2.42

Abstract

The problem in this research is the lack of students in mastering the Arabic Language Mufrodat MA YPPA CIPULUS Purwakarta West Java. The purpose of this research is to determine the effectiveness of abilities in mastering Arabic mufrodat through the application of the word guessing learning method in class in class . This research approach is a quantitative approach with the type of research being Classroom Action Research. The focus of this research is process and outcome focus. The research was carried out at MA YPPA CIPULUS Purwakarta Regency with research subjects being teachers and students of class X. Data was obtained through test, observation and documentation techniques. The conclusion of this research is that applying the word guessing method can improve students' ability to master Arabic mufrodat.
CHARACTER BUILDING: AN ANSWER TO THE WORSENING OF HUMAN CHARACTER? Imam Tabroni; Rendy Afrizal; Elsa Nurmawati; Siti Nurlatifah
SOKO GURU: Jurnal Ilmu Pendidikan Vol. 1 No. 3 (2021): Desember: Jurnal Ilmu Pendidikan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2778.837 KB) | DOI: 10.55606/sokoguru.v1i3.57

Abstract

It has become public awareness that education is a means that human beings use throughout their lives to transmit and transform values as well as knowledge. Due to its strategic roles in transmitting and transforming values and knowledge, education also plays a very important role in instilling and developing the nation's character. Character education is important for the human's life so that the role education plays is not only limited to showing moral knowledge but also loving and willing to take moral actions.
Transformasi Pendidikan di Pesantren Abad 21 di Pondok Pesantren Riyadus Samawi Ludoyo Blitar Nur Yanah; Siti Nurlatifah; Anjani Rohmata Robbi
Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Vol. 2 No. 4 (2024): Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/faedah.v2i4.1078

Abstract

Globalization is a challenge for Islamic boarding schools, because with globalization, Islamic boarding schools are required to continue to improve the quality of education in the Islamic boarding school. Changes or transformations in Islamic boarding schools are the impact of changes in mindset, social, economic, cultural and mastery of science and technology. The purpose of this service is to provide insight and accompany students about the transformation of 21st century Islamic boarding school education so that students at the Riyadus Samawi Islamic Boarding School can contribute to their Islamic boarding school towards a competitive Islamic boarding school of the future without eliminating the characteristics and culture of the Islamic boarding school. In the PkM process carried out at the Riyadus Samawi Islamic Boarding School, Ludoyo Blitar, there are three stages, including: first, identifying problems with a study carried out by the PkM team, Islamic Boarding School Management, Islamic Boarding School Caretakers, and Islamic boarding school owners to determine the quality and development of education in Islamic boarding schools in this era of globalization. The second stage is the implementation of PkM by holding a seminar with the theme "Educational Transformation in 21st Century Islamic Boarding Schools at the Riyadus Samawi Ludoyo Blitar Islamic Boarding School" and attended by students and boarding school administrators. The third stage is monitoring and evaluating whether the material presented by the PkM team has been implemented at the Riyadus Samawi Islamic Boarding School. The results of this PkM are teaching and mentoring regarding Educational Transformation in 21st Century Islamic Boarding Schools and creating several educational programs, technology, and mindsets so that in the future the Riyadus Samawi Islamic Boarding School can transform into a competitive Islamic boarding school in the era of globalization.
Manajemen Kelas dalam Meningkatkan Efektivitas Pembelajaran (Studi Kasus di MA Al-Muhtadin Pondok Pesantren Riyadhus Samawi) Siti Nurlatifah; Nur Yanah; Laili Nur Tsalits Asmoro
Morfologi: Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya Vol. 2 No. 6 (2024): Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/morfologi.v2i6.1182

Abstract

Classroom management is a conscious effort to organize learning process activities systematically, including the preparation of teaching materials, provision of facilities and infrastructure, organizing learning spaces and creating a conducive learning atmosphere so that learning objectives can be achieved. Classroom management efforts lead to the preparation of learning materials, learning facilities and infrastructure, learning space arrangements, controlling student behavior, and improving student achievement and grades. The implementation of classroom management will create an effective, varied, and fun learning atmosphere. The purpose of the research conducted intends to find out (1) To what extent is the implementation of classroom management. (2) Whether the learning process is effective. (3) What are the inhibiting and supporting factors in implementing classroom management. (4) And what efforts are made by teachers and schools in improving the effectiveness of classroom management. The results showed that classroom management has not been carried out optimally, the teacher's teaching method is still monotonous so that it makes students less interested in listening to the material. Then there is still a lack of student discipline. Although the implementation of classroom management is still not optimal, teachers remain enthusiastic and continue to strive to do and implement classroom management optimally, so that what is the goal of the school will be achieved properly. The efforts that teachers will make in implementing classroom management in order to increase the effectiveness of learning are by preparing administrative tasks properly, using varied learning methods and media. And teachers apply student discipline.