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All Journal Jurnal Riset Akuntansi dan Keuangan JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana
Febriani, Devi
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Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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THE PREVENTION ALTERNATIVE OF FRAUD IN BUSINESS PRACTICES Yuniarti, Rozmita Dewi; Fitriani, Indah; Heryana, Toni; Halimah, Lilim; Saputra, Cahya Annaas; Febriani, Devi
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.29085

Abstract

The principle of balance in accounting reflects the similarity in value between the source and allocation of expenditure contained in the balance sheet. Balance in the Islamic point of view, not only is the balance reflected in the value of the currency, but rather emphasizes the fulfillment of Islamic sharia on both sides of the balance. Therefore, this study seeks to provide a strengthening of the principle of accounting balance in an Islamic perspective in order to prevent fraud in business practices in the form of a fraud prevention model that is focused on in-depth observation of the source of assets and how to allocate them based on muamalah fiqh. The research method used is a qualitative method involving informants who have an understanding of the fiqh of muamalah, business man, and academics in the field of Islamic economics which is analyzed by triangulation techniques. Keywords: Source of Assets, Expenditure Allocation, Muamalah Fiqh, Fraud Preventio 
PENGARUH METODE PROBLEM SOLVING TERHADAP HASIL BELAJAR PADA MATERI EKOSISITEM DI KELAS IV UPTD SD NEGERI 122379 PEMATANGSIANTAR. Febriani, Devi; Simanjuntak, Hotnauli Cristina; Situmorang, Jennifier Lorensa; Sijabat, Windi Yohana; Purba, Nitciari
JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana Vol 4 No 2 (2024): EDISI 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Darma Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/jurnalrectum.v4i2.5437

Abstract

This study aims to see whether the use of puzzle media has an influence on the mathematical learning outcomes of second grade students in UPTD 122379 Pematangsiantar. This research uses a quantitative approach with the use of a one-group pretest-posttest research design. The location of this research was carried out in UPTD SD State 122379 Pematangsiantar. The sample determination technique used is the total sampling technique. With data analysis techniques: 1. the N-Gain test; 2. two hypothesis tests. The application of puzzle media significantly improved the mathematical learning outcomes of second- grade students. This is demonstrated by an increase in the average student score from 54.16 on the pretest to 83.5 on the posttest. The N-Gain test score of 0.63 showed that the improvement in the learning outcome of students was in the middle category. The test results of the hypothesis, showing a thitung value of 5.74 greater than the ttable (2,045), stated that the zero hypotheses (H0) were rejected and the alternative hypotheses (H1) were accepted. This marks the significant influence of the application of puzzle media on the improvement of mathematical learning outcomes of flat building materials in class I in the State SD UPTD 122379 Pematangsiantar.
Co-Authors Ali Djamhuri Heryana, Toni Indah Fitriani Purba, Nitciari Rozmita Dewi Yuniarti, Rozmita Dewi Saputra, Cahya Annaas Sijabat, Windi Yohana Simanjuntak, Hotnauli Cristina Situmorang, Jennifier Lorensa