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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Manajemen dan Pendidikan Agama Islam
Khotimatus Sa’adah
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN MODERASI PEMANFAATAN TEKNOLOGI INFORMASI Khotimatus Sa’adah; Riana Sitawati; Subchan Subchan
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

This research is based on the phenomenon that happened recently wherethere are many cases of misappropriation of savings and loan cooperativefunds that reach millions of rupiah, plus the case of investment bodong.Mandiri Jateng Savings and Loan Cooperative, which is considered healthyas a report that when it was considered normal, turned out to be a buggyinvestment that disturbed its members reaching billions of rupiah (Mcwnews,2017)The population of this research is employees of savings and loancooperatives in Jepara district. The sample of this research is manager,accounting and teller. The sampling technique used is purposive samplingmethod with the number of samples that can be analyzed that is 78. Analyzerused to analyze the problems such as Moderated Regression Analysis (MRA),coefficient of determination and hypothesis testing by using SPSS.Based on the results of data processing found that the competence ofhuman resources on the quality of financial statement information has asignificant positive effect with the significance value of 0.011 <0.05 andinternal control system has a significant positive effect on the quality offinancial statement information with a significance value of 0.003 <0.05.While the variable utilization of information technology as a moderationvariable can not memoderating between variable competence of humanresources to the quality of financial statement information with significantvalue 0,477> 0,05 and utilization of information technology as moderationvariable also can not memoderating internal control system to qualityinformation of financial statement with significance value 0.644> 0.05.
Eksplorasi Pengembangan Dimensi Konseptual untuk Meningkatkan Efektivitas Pembelajaran SKI Kelas VIII di MTs Syi’ar Islam Maibit Nurul Laela; Khotimatus Sa’adah
Jurnal Manajemen dan Pendidikan Agama Islam Vol. 4 No. 1 (2026): Januari: Jurnal Manajemen dan Pendidikan Agama Islam
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jmpai.v4i1.1758

Abstract

This research is motivated by the learning of Islamic Cultural History (SKI) which still focuses on memorization so that students are not able to understand the relationship between events in depth. This study aims to describe the application of conceptual dimension development to increase the effectiveness of SKI learning in grade VIII at MTs Syi'ar Islam Maibit. The method used is descriptive qualitative through in-depth interviews, participatory observations, and documentation studies. The research informants included SKI teachers, grade VIII students, and deputy heads of madrasas in the curriculum field who were selected purposively. The results of the study show that students already recognize basic historical facts in the material of the Abbasid, Ayyubid, and Mamluk dynasties, but are still weak in understanding the interconnectedness of concepts, analyzing cause and effect, and connecting historical events to the broader social context. Conceptual dimension mapping reveals that the aspects that need to be improved the most are analytical skills and the ability to structure knowledge sequentially. This study concludes that strengthening the conceptual dimension through visual media, concept maps, and analytical activities can help students understand SKI material more deeply and make learning more active and meaningful for the formation of students' character.
Co-Authors Nurul Laela Riana Sitawati Subchan Subchan