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Pengaruh Etika Audit dan Motivasi Terhadap Keputusan Strategis Internal Auditor Mariana, Mariana; Laisa Liza; Sri Winarsih Ramadana; Rahmaniar, Rahmaniar; Zulfikar, Zulfikar
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2179

Abstract

This research investigates the impact of audit ethics and motivation on the strategic decisions made by internal auditors. Utilizing a multiple linear regression analysis, the study focuses on a population comprising auditors from 23 Regency/City Inspectorates in Aceh Province, with a sample size of 64 individuals. The findings reveal a significant positive influence of both audit ethics and motivation on internal auditors' strategic decisions. This suggests that heightened levels of audit ethics and motivation are associated with more favorable strategic decision-making by internal auditors. The implications of these results highlight the importance of fostering an ethical culture and motivation within the audit profession. However, it is crucial to acknowledge the limitations of the study, and further research is recommended to explore additional variables and enhance the generalizability of the findings.
Transformational Leadership: Women's Role in Building Competitive Integrated Islamic School Kasman, Kasman; Setiadi, Fadlan Masykura; Zulfikar, Zulfikar
JURNAL AL-TANZIM Vol 8, No 3 (2024)
Publisher : Nurul Jadid University, Probolinggo, East Java, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/al-tanzim.v8i3.8388

Abstract

This study aims to analyze the principal's strategy in overcoming obstacles such as gender stereotypes and patriarchal culture and its impact on the management of educational institutions into competitive integrated Islamic schools. The research method used is field research with a qualitative case study approach. Data were collected through interviews, observations, and documentation. Data were analyzed thematically to identify themes of women's leadership and patriarchal challenges and interpreted to understand their impact on school culture. The results of the study indicate that women's leadership in schools has shown extraordinary abilities in overcoming the obstacles faced, especially gender stereotypes and patriarchal culture. With an inclusive, participatory, and transformational leadership approach, the principal has proven her capability to manage educational institutions with solid vision, integrity, and commitment. This study contributes to the field of educational leadership by providing empirical evidence of the effectiveness of women's transformational leadership in the context of Islamic education, especially in overcoming gender-based challenges.
Penerapan Media Flash Card untuk Meningkatkan Kemampuan Membaca Permulaan Peserta Didik Pada Mata Pelajaran Bahasa Indonesia di Kelas I SDN 129 Hutarimbaru Siti Makwa Nst; Zulfikar Zulfikar; Junita Irawati
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Penelitian ini bertujuan untuk mendeskripsikan penerapan media flash card dalam pembelajaran membaca permulaan serta mengetahui peningkatan kemampuan membaca peserta didik kelas I SDN 129 Hutarimbaru. Penelitian menggunakan metode Penelitian Tindakan Kelas (PTK) model Kemmis dan McTaggart dalam dua siklus dengan subjek 15 peserta didik. Data dikumpulkan melalui observasi, tes membaca, dan dokumentasi, kemudian dianalisis secara deskriptif kuantitatif dan kualitatif. Hasil penelitian menunjukkan bahwa penerapan media flash card melalui tahapan perencanaan, tindakan, observasi, dan refleksi mampu meningkatkan aktivitas dan kemampuan membaca permulaan peserta didik. Pada siklus I ketercapaian kemampuan membaca sebesar 53,33%, meningkat menjadi 93,33% pada siklus II. Pembelajaran menjadi lebih aktif, menyenangkan, dan terarah. Disimpulkan bahwa media flash card efektif meningkatkan kemampuan membaca permulaan dan dapat dijadikan alternatif strategi pembelajaran Bahasa Indonesia di sekolah dasar.
Building Effective Communication in Hotels: An Integrated Linguistic Approach from Phonology to Psycholinguistics in Micro and Macro Perspectives Syarifah, Dina; Hasibuan, Sri Wahyuni; Zulfikar, Zulfikar
Journal of English Language and Education Vol 10, No 6 (2025)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jele.v10i6.1530

Abstract

Effective communication is paramount in the hospitality industry, where guest satisfaction hinges on clear, precise, and culturally sensitive interactions. This paper advocates for an integrated linguistic approach spanning micro and macro perspectives from phonology to psycholinguistics. Phonologically, clear pronunciation and understanding of guest names and destinations enhance personalized service. Morphologically, precise use of hotel-specific jargon ensures accurate communication in written and spoken contexts. Syntactically, structuring instructions and official documents aids in conveying information effectively. Semantically, interpreting guest requests accurately prevents misunderstandings. Sociolinguistically, adapting communication to diverse cultural backgrounds fosters inclusivity. Psycholinguistically, understanding cognitive processes supports staff in maintaining focus and managing stress during interactions. This integrated approach synthesizes insights from phonology, morphology, syntax, semantics, sociolinguistics, and psycholinguistics to optimize communication strategies in hotels. Practical implications include language training programs for staff and leveraging technology for multilingual support. Future research should explore longitudinal impacts on guest satisfaction and organizational performance, efficacy of technological tools in enhancing communication, and sociolinguistic and psycholinguistic dynamics in diverse hospitality contexts.
Peningkatan keterampilan bahasa inggris putera puteri pariwisata Mandailing Natal 2023 dalam upaya promosi budaya lokal Zulfikar Zulfikar; Dina Syarifah Nasution; Ahmad Mafaid; Fadlan Masykura Setiadi; A’zizah A’zizah
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 4 (2024): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i4.26856

Abstract

AbstrakKegiatan pengabdian kepada masyarakat ini bertujuan membekali Putera-Puteri Pariwisata Mandailing Natal 2023 dengan keterampilan berkomunikasi dalam bahasa Inggris yang diperlukan untuk secara efektif berkontribusi pada pengembangan pariwisata dan promosi budaya lokal. Kegiatan pengabdian masyarakat ini juga bertujuan untuk memotivasi para peserta untuk mengevaluasi kemampuan berbahasa Inggris mereka, mengidentifikasi tantangan dalam pembelajaran bahasa Inggris, menemukan solusi, serta merumuskan misi dan visi mereka dalam upaya peningkatan kemampuan berbahasa asing dan promosi budaya lokal. Rangkaian pengabdian terdiri dari tiga tahapan, yaitu penilaian mandiri dan pengisian umpan balik terbuka, presentasi materi, serta evaluasi kegiatan. Hasil penilaian mandiri menunjukkan bahwa mayoritas peserta memiliki preferensi untuk berkomunikasi secara lisan dalam bahasa asing dibandingkan secara tertulis, dengan rasa tidak percaya diri dan kompleksitas tata bahasa Inggris di antara tantangan utama yang dihadapi peserta dalam meningkatkan keterampilan mereka. Melalui pemaparan materi tentang peranan dan manfaat bahasa Inggris sebagai lingua franca beserta tips dan trik belajar dan mengatasi kesulitan belajar, peserta mampu merumuskan dan mempresentasikan upaya-upaya yang akan mereka tempuh dalam meningkatkan kemampuan bahasa asing dan mempromosikan budaya dan pariwisata lokal Mandailing Natal. Tiga peserta dengan presentasi terbaik berdasarkan rubrik penilaian presentasi kemudian dipilih. Hasil evaluasi kegiatan, selain menunjukkan tingkat kepuasan yang tinggi dari peserta terhadap pengabdian kepada masyarakat ini, juga menggarisbawahi perlunya dukungan berkelanjutan dalam program-program yang memberdayakan individu muda untuk menjadi duta budaya yang efektif, sehingga memastikan pelestarian dan promosi warisan budaya Mandailing Natal untuk generasi mendatang. Kata kunci: putera puteri pariwisata; mandailing natal; budaya lokal; bahasa inggris; lingua franca. AbstractThis community service initiative aimed to equip the 2023 Mandailing Natal Tourism Ambassadors with the English communication skills needed to effectively contribute to tourism development and promote local culture. The program also sought to motivate the participants to evaluate their English proficiency, identify challenges in learning English, find solutions, and establish their mission and vision to improve their foreign language skills and promote local culture. The series of activities consists of three stages, which include self-assessment and open feedback, material presentation, and program evaluation. The self-assessment results showed that most participants prefer oral communication in a foreign language over written communication, with lack of confidence and English grammar complexity being the main challenges they face in improving their skills. Through a presentation on the role and benefits of English as a lingua franca, as well as learning tips and strategies for overcoming language-learning difficulties, the participants were able to formulate and present their planned efforts to improve foreign language skills and promote Mandailing Natal’s local culture and tourism. Three participants with the best presentations, based on a presentation rubric, were then selected. The program evaluation results, besides showing a high level of participant satisfaction, also highlighted the need for ongoing support in programs that empower young individuals to become effective cultural ambassadors, thereby ensuring the preservation and promotion of Mandailing Natal’s rich cultural heritage for future generations. Keywords: tourism ambassadors; mandailing natal; local culture; english; lingua franca.
Gamification-Based Learning Through QuizWhizzer on Indonesian Students’ Grammar Achievement: Pembelajaran Berbasis Gamifikasi Melalui QuizWhizzer terhadap Prestasi Tata Bahasa Siswa Indonesia Nur Haira; Resdilla Pratiwi; Zulfikar Zulfikar
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4186

Abstract

This study aims to examine whether the use of the QuizWhizzer application affects students' achievement in grammar and how significant the effect is. This study was conducted at SMA Negeri 1 Panyabungan Selatan using a quantitative method with an experimental design. Two classes were involved as samples: class X-1 consisting of 20 students as the experimental group taught using QuizWhizzer, and class X-2 consisting of 19 students as the control group taught using worksheets. Data were collected through tests, and then analyzed by applying normality tests, homogeneity tests, and independent sample t-tests. The results showed that students in the experimental class showed a significant improvement in their grammar achievement compared to those in the control class, who only showed slight progress. The t-test analysis revealed that t-count (2.639) was higher than t-table (2.026) and the significance value was 0.012 < 0.05. This indicates that QuizWhizzer has a significant positive effect on the grammar achievement of tenth-grade students of SMA Negeri 1 Panyabungan Selatan.
Peningkatan literasi hukum masyarakat dan mahasiswa Mandailing Natal melalui pelatihan teknis penyusunan gugatan perdata Zulfikar, Zulfikar; Mafaid, Ahmad; Danil, Muhammad; Setiadi, Fadlan Masykura; Pelawi, Jhon Tyson
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 10, No 1 (2026): February
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v10i1.37820

Abstract

AbstrakKeterbatasan akses terhadap layanan hukum dan rendahnya literasi hukum masih menjadi persoalan utama bagi masyarakat di wilayah pedesaan, termasuk di Kabupaten Mandailing Natal, Sumatera Utara. Kondisi ini berdampak pada rendahnya kemampuan masyarakat dalam memahami prosedur hukum perdata dan menyusun dokumen gugatan secara mandiri. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi hukum dan keterampilan praktis masyarakat serta mahasiswa hukum melalui pelatihan teknik penyusunan gugatan perdata. Mitra sasaran kegiatan ini adalah masyarakat Mandailing Natal dan mahasiswa hukum sebagai calon praktisi hukum, dengan jumlah peserta sebanyak 32 orang yang terdiri atas unsur masyarakat umum dan mahasiswa. Metode pelaksanaan kegiatan menggunakan pendekatan lokakarya yang memadukan penyampaian materi, diskusi interaktif, dan latihan langsung penyusunan gugatan perdata. Materi pelatihan difokuskan pada struktur dan teknik penyusunan gugatan perdata, meliputi perumusan identitas para pihak, penyusunan dasar-dasar fakta, perumusan tuntutan hukum, serta pemahaman kompetensi relatif dan absolut pengadilan. Setelah memperoleh materi dan pendampingan langsung selama pelatihan, para peserta mampu secara mandiri menyusun gugatan perdata dengan sistematis dan sesuai dengan ketentuan hukum acara perdata. Selain itu, hasil evaluasi pasca-kegiatan menunjukkan tingkat kepuasan dan ketercapaian tujuan yang tinggi di kalangan peserta, yang mengindikasikan efektifitas pelatihan dalam meningkatkan pemahaman dan keterampilan peserta. Selain berkontribusi dalam peningkatan kemampuan praktis mahasiswa dan masyarakat, kegiatan pelatihan  ini juga efektif sebagai model pendidikan hukum berbasis masyarakat yang mendukung pemberdayaan hukum dan peningkatan akses keadilan di tingkat lokal. Kata kunci: literasi hukum; gugatan perdata; pelatihan teknis; Mandailing Natal. Abstract Limited access to legal services and low levels of legal literacy remain major challenges for rural communities, including those in Mandailing Natal Regency, North Sumatra. This condition affects the community’s limited ability to understand civil procedural law and to independently prepare civil lawsuit documents. This community service activity aimed to enhance legal literacy and practical legal skills among community members and law students through training on civil lawsuit drafting techniques. The target partners of the program were residents of Mandailing Natal and law students as prospective legal practitioners, with a total of 32 participants consisting of members of the general public and students. The activity was implemented using a workshop-based approach that combined material presentations, interactive discussions, and hands-on practice in drafting civil lawsuits. The training materials focused on the structure and techniques of civil lawsuit preparation, including the formulation of party identities, the drafting of factual grounds, the formulation of legal claims, and an understanding of the court’s relative and absolute jurisdiction. After receiving the materials and direct mentoring during the training, participants were able to independently draft civil lawsuits in a systematic manner and in accordance with civil procedural law. Furthermore, post-activity evaluation results indicated high levels of participant satisfaction and goal attainment, demonstrating the effectiveness of the training in improving participants’ understanding and practical skills. In addition to enhancing the practical competencies of students and community members, this training activity proved effective as a community-based legal education model that supports legal empowerment and improved access to justice at the local level. Keywords: legal literacy; civil lawsuit; technical training; Mandailing Natal.
Implementation of the Literacy Program to Improve Reading Skills in Indonesian Language Subjects in Class III of Muhammadiyah 074 Torbanua Raja Private Elementary School Indah Pertiwi Harahap; Zulfikar; Resdilla Pratiwi
Jurnal Ilmu Pendidikan dan Sains Islam Interdisipliner Vol. 5 No. 1 Februari 2026: Jurnal Ilmu Pendidikan dan Sains Islam Interdisipliner
Publisher : Yayasan Azhar Amanaa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59944/jipsi.v5i1.852

Abstract

The focus of this study is: 1. To determine the implementation of literacy programs in improving reading skills in Indonesian language subjects of grade III students at SD Swasta 074 Muhammadiyah Torbanua Raja. 2. To identify supporting and inhibiting factors in the implementation of literacy programs to improve reading skills of grade III students in Indonesian language subjects at SD Swasta 074 Muhammadiyah Torbanua Raja. This research method uses a descriptive qualitative approach with data collection techniques using observation, interviews, and documentation. Data analysis techniques use data reduction, data presentation, and drawing conclusions and verification. The research subjects in this study were the principal, the third-grade homeroom teacher, and students of Muhammadiyah Torbanua 074 Private Elementary School. Data collection techniques were conducted through observation, interviews, and documentation. The results of this study indicate that the literacy program is being implemented at Muhammadiyah Torbanua Raja 074 Private Elementary School. This includes the habituation of literacy activities in the classroom, the presence of a reading corner, the arrangement of attractive reading books, and the promotion of literacy outside the classroom. Supporting factors for the implementation of the literacy program include the availability of textbooks and level books, parental motivation for students, and a supportive school environment. Inhibiting factors for the implementation of the literacy program to improve students' reading skills include: limited learning time, and a lack of reading books.
INTERPERSONAL METAFUNCTIONS IN L2 JOURNALISM: TENOR AND MODALITY ANALYSES OF EFL STUDENTS’ SOFT NEWS Zulfikar Zulfikar; Amrizal Amrizal; Teuku Zulfikar; Mohamad Syafri
Linguists : Journal of Linguistics and Language Teaching Vol 12, No 1 (2026): July (In Press)
Publisher : Universitas Islam Negeri (UIN) Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ling.v12i1.10712

Abstract

This study investigates how interpersonal meaning is constructed in EFL students’ soft news writing through the lens of Systemic Functional Linguistics. Drawing on a qualitative descriptive design, the research analyzed a corpus of eleven student-produced soft news articles written by Indonesian undergraduate EFL learners. The analysis focused on two complementary dimensions of interpersonal meaning: the socio-semiotic variable of tenor and the lexicogrammatical system of modality. Tenor analysis revealed that the students generally position themselves appropriately as reporters or chroniclers, maintaining a formal yet empathetic relationship with a generalized readership and adopting affective stances consistent with the human-interest orientation of soft news. At the grammatical level, modality analysis showed a strong preference for implicit, objective modalization with low to median values of probability and usuality, reflecting journalistic caution and an emerging awareness of neutrality. In contrast, modulation is used infrequently and displays a polarized distribution, with obligation realized either weakly or strongly and inclination largely restricted to low values. This asymmetry suggests that while students demonstrate greater control over epistemic positioning, they show more limited ability to negotiate interpersonal pressure and reader alignment. The findings highlight the pedagogical value of SFL-informed instruction in helping EFL learners connect contextual awareness with linguistic realization and develop more flexible control of interpersonal resources in journalistic writing.
REDUCING EFL LEARNERS’ SPEAKING ANXIETY THROUGH SELECTIVE ERROR CORRECTION AND GROUP-WORK STRATEGIES Zulfikar Zulfikar
ELT Echo : The Journal of English Language Teaching in Foreign Language Context Vol. 7 No. 1 (2022): JUNE
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/eltecho.v7i1.10204

Abstract

This quantitative study aimed to examine the level of speaking anxiety experienced by second-year high-school Acehnese EFL learners in their oral performance in L2 classroom and to investigate the attempt to lower their anxiety through the implementation of selective error correction and group work. The Foreign Language Speaking Anxiety Scale (Horwitz et al., 1986) was used as a means to survey and evaluate the learners’ speaking anxiety, and their oral performance was assessed through speaking performance rubric before and after the learners’ exposure to selective error correction and group work. The findings showed that a high level of speaking anxiety was found in the majority of the learners, and that the use of selective error correction and group work for the treatment of speaking anxiety overall resulted in the learners’ improved performance in their oral task. The findings highlighted the needs to create a positive and supportive educational environment that stimulates learners to freely experiment with L2 and to establish close-knit learning communities that promote authentic interactions in L2 and provide opportunities to be more engaged in oral language use.