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Pengaruh Desain Kurikulum dan Kegiatan Pendidikan Kewirausahaan Dimediasi Pola Pikir KewirausahaanTerhadap Intensi Berwirausaha Yunita, Vira; Sabandi, Muhammad; Wardhani, Dewi Kusuma
Jurnal Pendidikan Ekonomi (JUPE) Vol. 12 No. 2 (2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v12n2.p244-253

Abstract

Analisis Pengelolaan Dana Ziswaf Berdasarkanpsak 109 (Studi pada Masjid Nuruushaalihin, Desa Bacu Kecamatan Barebbo Kabupaten Bone) Yunita, Vira; Syaputra, Muh.Fadli; Hasbi, Hartas
Jurnal Serambi Ekonomi dan Bisnis Vol 8, No 1 (2024): September 2024 -Februari 2025
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v8i1.8654

Abstract

This research provides the management of ZISWAF (Zakat, Infaq, Alms and Waqf) funds in mosques from the perspective of PSAK 109. With a qualitative approach, this research identifies the gap between fund management practices in mosques and applicable sharia accounting standards. Mosques provide simple recording manuals and do not refer to the principles of transparency and accountability regulated in PSAK 109. The research results show that a lack of sharia accounting literacy is the main obstacle in implementing these standards. Therefore, it is necessary to increase the capacity of mosque managers through training and technical assistance to improve the quality of management of ZISWAF funds and build public trust in religious institutions.
ANALISIS PROSES OPERASIONAL PADA UMKM BARBERSHOP DI KABUPATEN BONE UNTUK MENENTUKAN KELAYAKAN USAHA (Studi kasus pada Bang Feed Barbershop) Nurfadillah, Ika; Eliana, Eliana; Ramadhani, Sri; Yunita, Vira; Hasni, Hasni
Journal of Development Economics and Digitalization, Tourism Economics Vol. 2 No. 3 (2025): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v2i3.2489

Abstract

Bang Feed Barbershop is one of the MSMEs in Bone Regency that shows significant growth in the men's grooming service industry. This study aims to analyze the operational processes and assess the feasibility of the business from technical and managerial aspects. The approach used is descriptive qualitative through interviews and direct observations of the owners and employees. The results of the study show that Bang Feed Barbershop has a structured, flexible operational system, supported by adequate facilities and infrastructure. A fair and transparent profit-sharing system also enhances employee motivation. Additionally, the strategy of selecting the right location and expansion plans demonstrate a strong long-term business vision. Based on these findings, the business is deemed feasible to continue developing, while still paying attention to service quality and operational
Pengaruh Dualitas CEO, Kualitas Audit Eksternal, dan Dewan Perempuan terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2023 Yunita, Vira; Nelvirita, Nelvirita
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2634

Abstract

This study aims to examine the effect of CEO duality, external audit quality and women on board on firm value. The variable used to measure firm value is Tobin's Q. The data used are secondary data in the form of annual reports of health sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample was determined using a purposive sampling technique and 16 companies were obtained as samples. This study uses a multiple linear regression analysis model. The results of this study indicate that CEO duality and external audit quality have a positive and significant effect on firm value. Meanwhile, women on board have a negative and significant effect on firm value.
ANALISIS PEMBELAJARAN MENGGUNAKAN METODE DISKUSI DALAM MENINGKATKAN KETERAMPILAN BERPIKIR KRITIS SISWA PADA MATERI PROKLAMASI KEMERDEKAAN INDONESIA DI MAN 1 MEDAN Yunita, Vira; Fitri , Hadiani; Sumantri, Pulung
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 2 (2025): Volume 8 No. 2 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i2.47458

Abstract

Penelitian ini bertujuan untuk (1) Mengetahui proses perencanaan pembelajaran menggunakan metode diskusi dalam meningkatkan keterampilan berpikir kritis siswa pada materi Proklamasi Kemerdekaan Indonesia di MAN 1 Medan, (2) Mengetahui faktor pendukung dan penghambat dalam penerapan metode diskusi pada materi Proklamasi Kemerdekaan Indonesia di MAN 1 Medan, (3) Mengetahui hasil pencapaian siswa setelah diterapkannya metode diskusi pada materi Proklamasi Kemerdekaan Indonesia di MAN 1 Medan.Metode yang digunakan pada penelitian ini pendekatan kualitatif dengan analisis deskriptif. Data dan sumber data terdiri dari guru sejarah dan siswa, proses pembelajaran, dokumentasi seperti RPP atau Modul pembelajaran, dan media pembelajaran serta fasilitas lainnya yang mendukung penelitian. Mengelola data melalui observasi, wawancara, dan analisis dokumen. Analisis data menggunakan model analisis trigulasi yang dilaksanakan melalui tiga tahapan, yakni : reduksi data, penyajian data, dan menarikan kesimpulan. Hasil penelitian menunjukkan bahwa (1) Proses perencanaan pembelajaran yang matang dan sistematis memudahkan pelaksanaan metode diskusi secara efektif, sehingga aktivitas belajar siswa MAN 1 Medan menjadi lebih interaktif dan produktif. (2) Dukungan faktor internal dan eksternal seperti antusiasme siswa, kesiapan guru, serta fasilitas mendukung proses belajar diskusi berjalan baik, meskipun beberapa hambatan seperti kurang disiplin dan keterbatasan media pembelajaran. (3) Hasil penelitian menunjukkan bahwa proses diskusi dapat meningkatkan partisipasi aktif siswa, memperdalam pemahaman mereka terhadap materi sejarah, dan mendorong kolaborasi antar siswa dalam memahami materi Proklamasi Kemerdekaan Indonesia.
Analisis stilistika antologi puisi Li Bai dan Sudi Yatmana: Teori Northrop Frye Widuri, Ananda Wahyu Puspa; Khoir, Syihabul; Darni, Darni; Yunita, Vira; Li, Sijie
Diglosia: Jurnal Kajian Bahasa, Sastra, dan Pengajarannya Vol 7 No 3 (2024)
Publisher : Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/diglosia.v7i3.983

Abstract

The aim of this research is to analyze the stylistic elements and imagery in the poems of Li Bai and Sudi Yatmana using Northrop Frye's theory, and to understand how these elements convey meaning and nuance in their works. The research employs a stylistic approach with a descriptive-qualitative design. Data were collected from offline sources (books, notes, archives) and online sources (digital), categorized into primary data (poems by Li Bai) and secondary data (books by Sudi Yatmana). The findings indicate that Li Bai's poems, such as 静夜思 Jìngyè sī, 月下独酌 Yuè xià dúzhuó, and 早发帝城 Zǎo fā bái dì chéng, use poetic language rich in personification and metaphor to depict deep feelings towards nature and philosophical contemplation. In contrast, Sudi Yatmana's poems, such as Paman Tani Jawa Purwa, Nandur Pari Jero, and Panen, are more realistic, portraying the everyday lives of farmers with vivid details and a profound appreciation for the human-nature relationship. This analysis demonstrates that Li Bai's works exude romanticism and introspection, while Yatmana's poems highlight the cultural richness and agricultural life of rural Java.