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ANALYSIS OF THE INFLUENCE OF HUMAN RESOURCE COMPETENCIES, INTERNAL CONTROL, ORGANIZATIONAL COMMITMENT, AND IMPLEMENTATION OF AGENCY-LEVEL APPLICATION SYSTEMS ON THE QUALITY OF GOVERNMENT FINANCIAL REPORTS Jessi Febrianti; Erlina; Khaira Amalia Fachrudin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 6 (2024): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i6.2344

Abstract

This study aims to analyze and determine the effect of Human Resource Competencies, Internal Control, Organizational Commitment and Implementation of the Agency Level Application System (SAKTI) on the Quality of Government Financial Statements. The population in this study is the Indonesian Quarantine Agency. This research uses data. The data obtained through distributing questionnaires was then analyzed using SmartPLS tools. The results of the study at α 5% show that Internal Control has a significant positive effect on the Quality of Financial Statements, Organizational Commitment has a significant positive effect on the Quality of Financial Statements, Implementation of SAKTI has a significant positive effect on the Quality of Financial Statements, while Human Resource Competence has an insignificant positive effect on the Quality of Financial Statements, Practical implications increase the commitment of government agencies to provide competent personnel in their fields and Educational Institutions encourage the government to implement this. This research supports the theory proposed and there are still other factors outside this research model, and further research should use different tests and access more practical questionnaires.
THE INFLUENCE OF CAPITAL ADEQUACY RATIO, NON-PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO AND OPERATING EXPENSES TO OPERATING INCOME ON PROFITABILITY OF ISLAMIC BANKING IN INDONESIA Siti Hardiyanti Marpaung; Erlina; Chandra Situmeang
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 1 (2025): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i1.2364

Abstract

This study aims to analyze and determine the effect of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF) Operating Costs to Operating Income (BOPO), on Profitability with Return on Assets (ROA) of Islamic Commercial Banks in Indonesia from 2016 to 2023. In addition, this study also aims to determine whether there are differences between the values of CAR, NPF, FDR, BOPO and ROA at Islamic Commercial Banks in the period before and after the COVID-19 pandemic. So that in this study, the research period is divided into the period before (2016-2019) and after (2020-2023) the COVID-19 pandemic. The type of research conducted is quantitative research. The samples in this study were 9 Islamic Commercial Banks in Indonesia so that the total observations in this study amounted to 72 data. The data obtained was then analyzed using SPSS. The analysis method used is Multiple Linear Regression Analysis and Paired Sample t-Test for hypothesis testing. Based on the results of data processing using hypothesis testing, it shows that partially CAR has a positive and significant effect on ROA, NPF has a negative and significant effect on ROA, FDR has no effect on ROA, and BOPO is also proven to have no effect on ROA at Islamic Commercial Banks. The results of the t-test explain that there are significant differences in the values of CAR, NPF and ROA in the period before and after the COVID-19 pandemic, while FDR and BOPO did not experience significant changes in the period before and after the COVID-19 pandemic in Islamic Commercial Banks.
PERAN LINGKUNGAN SOSIAL SEKOLAH TERHADAP PEMBENTUKAN KARAKTER DISIPLIN PESERTA DIDIK DI SDN BUBULAK 01 Aliva, Aliva Dwi Lestari; Kurniasari, Daningsih; Erlina
AL - KAFF: JURNAL SOSIAL HUMANIORA Vol. 2 No. 3 (2024): AL - KAFF: Jurnal Sosial Humaniora
Publisher : Fakultas Agama Islam dan Pendidikan Guru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/alkaff.v2i3.13364

Abstract

Tujuan penelitian ini yaitu untuk menggambarkan peran lingkungan sosial sekolah dalam pembentukan karakter disiplin peserta didik di SDN Bubulak 01. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus yang dilaksanakan di SDN Bubulak 01. Pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Pengecekan keabsahan data dilakukan menggunakan triangulasi sumber. Teknik analisis data dalam penelitian ini menggunakan teknik analisis data menurut Miles dan Huberman. Ada 4 tahapan dalam teknik analisis data ini yaitu pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini yaitu bahwa peserta didik di SDN Bubulak 01 sudah cukup mendekati karakter disiplin. Banyak bentuk peran lingkungan sosial sekolah yang dilakukan untuk membentuk karakter disiplin diantaranya yaitu kegiatan upacara bendera, kegiatan pembiasaan, dan kegiatan pramuka.
Tinjauan Yuridis Terhadap Pelanggaran Lalu Lintas Akibat penggunaan Smartphone Yang dapat Menghilangkan Konsentrasi Saat Berkendara Salampe, Andi Akbar Ramdhan; Erlina; Hamsir; Basri, Ade Darmawan; Safriani, Andi
Alauddin Law Development Journal (ALDEV) Vol 7 No 2 (2025): The Development of Law Enforcement in the Artificial Intelligence Era
Publisher : Department of Law, Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/aldev.v7i2.45433

Abstract

The aim of this research is to identify the elements of criminal acts and sanction threats associated with using smartphones while driving, as well as the underlying reasons. This study uses a case approach, which is a normative legal research method that builds legal arguments based on concrete cases. The research is a bibliographic study with a normative juridical qualitative method that refers to legal norms in statutory regulations. Using smartphones while driving violates Law No. 22 of 2009 concerning Road Traffic and Transportation, with a maximum fine of Rp. 750,000.00, which may be reduced in court. The main reasons are urgent calls from family or work and the need for GPS navigation. It is expected that the government will establish clearer guidelines for using GPS on smartphones to ensure driver safety and support jobs like online motorcycle taxis. Law enforcers should educate drivers about the penalties for violations.
PENGARUH MODEL PEMBELAJARAN FLIPPED CLASSROOM DAN KEMANDIRIAN BELAJAR TERHADAP HASIL BELAJAR PKN SISWA KELAS V SDN 5 TALANG KELAPA Erlina; Saleh Hidayat; Widiasih
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 4 (2024): Volume 09 No. 04 Desember 2024 In Press
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i4.18651

Abstract

This study aims to determine the effect of the Flipped Classroom learning model on the civics (PKN) learning outcomes of fifth-grade elementary school students, to determine the effect of independent learning on the civics learning outcomes of fifth-grade elementary school students, and to determine the effect of the Flipped Classroom learning model and independent learning on the civics learning outcomes of fifth-grade elementary school students at SD Negeri 5 Talang Kelapa. The results showed that learning with the Flipped Classroom model was more effective than the conventional model in improving students' civics learning outcomes. The Flipped Classroom learning model and students' independence in learning together have a positive and significant influence on learning outcomes.
ANALISIS KEBUTUHAN BAHAN AJAR MAHARAH KITABAH SISWI KELAS VIII SMP AL-QUR’AN Nufus, Zahrotun; Amiruddin; Koderi; Erlina
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 04 (2024): Volume 09 No. 04 December 2024 In Press.
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i04.19718

Abstract

The Arabic textbooks used by teachers and students have too high a language and are difficult for students to understand. The material on the aspect of writing skills is very limited, which has an impact on the lack of students' ability in learning writing skills. The purpose of this study is to analyze the needs of student teaching materials on learning writing skills. The research method used is a qualitative descriptive method that produces research data sourced from needs analysis questionnaires. In the needs analysis that has been carries out, the results obtained that teachers and students need a companion book for learning writing skills as a support in understanding the material presented. So, the learning process will be more focused and students can understand the material well.
OPTIMALISASI PERAN IBU DALAM MEMBANGUN PENDIDIKAN KARAKTER ANAK DI ERA DIGITAL BERBASIS NILAI-NILAI ISLAM Al Khansa, Elsa; Hamidah; Figo Rangga Bagaskara; Erlina; Umi Hijriyah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 04 (2024): Volume 09, No. 04 Desember 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

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

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran ibu dalam pendidikan karakter berbasis nilai-nilai Islam di era digital. Menggunakan pendekatan kualitatif dengan desain studi kasus, penelitian ini mengumpulkan data melalui observasi, wawancara, dan dokumentasi. Analisis data dilakukan mengikuti teknik Miles dan Huberman, yang mencakup tiga tahapan: kondensasi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian peran ibu dalam membangun pendidikan karakter anak berbasis nilai-nilai Islam di era digital sangatlah penting. Pemanfaatan teknologi digital seperti aplikasi edukasi Islami, video pembelajaran interaktif, dan platform digital lainnya terbukti efektif dalam membantu anak memahami ajaran agama, terutama jika penggunaannya dilakukan secara bijak. Strategi seperti pendampingan aktif oleh ibu, pembatasan waktu penggunaan gawai, dan diskusi tentang nilai-nilai Islami setelah mengakses konten digital dapat memperkuat pembelajaran karakter Islami anak. Selain itu, integrasi antara teknologi digital dengan kegiatan langsung, seperti shalat berjamaah, membaca Al-Qur'an, dan berdiskusi, menjadi pendekatan yang optimal untuk membentuk karakter anak yang berakhlak mulia dan siap menghadapi tantangan era digital.
Application of the Qowaid and Tarjamah Methods, Contextual Teaching and Learning Strategies to Improve the Writing Skills Students Class XI |تطبيق طريقة القواعد والترجمة واستراتيجية الدراسات والتدريس السياقي لترقية مهارة الكتابة لدى طلبة الصف الحادى عشر بمدرسة العالية الإسلامية Khairunnisa, Auliya; Hijriyah, Umi; Erlina; Kusuma, Guntur Cahaya; Choirunnisa, Nur Wahidah
An-nahdloh : Journal of Arabic Teaching Vol. 2 No. 1 (2024): An-nahdloh: Journal of Arabic Teaching
Publisher : NAJAH BESTARI

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

Abstract

The Qawaid wa Tarjamah method is an Arabic language learning method that emphasizes aspects of grammar and the translation of Arabic texts into the target language. This method is a classic method that has been around for a long time, especially widely used on the European continent in learning Latin and Greek. Along with the rapid development of science and technology and the many new methods in the industrial era 5.0, Arabic language teachers only use the Qawaid wa tarjamah method when needed and also adapt it to the needs of students, especially in teaching Arabic grammar such as nahwu and shorof rules. This means that this method is still needed and still relevant today. Therefore, this method needs to be modified with current strategies. One strategy that can be combined with this method is the Contextual Teaching and Learning strategy or commonly known as CTL. Integrating the Qawaid wa tarjamah method with the CTL strategy will create learning that is more communicative and applicable, especially in Maharah Kitabah. For example, in learning the fi'liyah number rules, it is first applied using the CTL strategy by presenting examples that are already known to students, then explained in detail regarding the complete rules using the Qawaid wa Tarjamah method to better understand students. with these methods and strategies the results of the study showed that students' writing skills increased.
Learning Arabic in the Digital Era (from Positive and Negative Aspects) | تعليم اللغة العربية في العصر الرقمي (من الجوانب الإيجابية والسلبية) Syafa'ah, Siti Lailatus; Basyar, Syarifuddin; Hijriyah, Umi; Erlina; Kesuma, Guntur Cahya
An-nahdloh : Journal of Arabic Teaching Vol. 2 No. 1 (2024): An-nahdloh: Journal of Arabic Teaching
Publisher : NAJAH BESTARI

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

Abstract

The rapid development of technology has positive and negative impact on the world of education, for that this research aims to find the positive and negative impact that occurs as a result of progress of technology in the world of education. This type of research is a qualitative descriptive research, the aim of this research is to find the positive and negative impacts of the advancement of the digital era in the world of education which sometimes requires students to be proficient in using the internet.. In reality, there are still students who are not yet proficient in using the internet or do not have a device. The digital era in learning must also be supported by sufficient economy among students because using technology requires costs to use it. this is what happened in class V students at MI Al Khairiyah Krawangsari Natar. Technological advances in learning cannot be fully enjoyed by all students, due to the different economic and educational backgrounds of students' parents. The data in this research was obtained by interviews, observation and documentation. From the results of the research, it was found that the positive aspect of the digital era felt by teachers and students in MI Al Khairiyah Krawangsari Natar is that learning Arabic is more fun and of course this makes student learning outcomes increase, while the negative impact of the digital era is that students who don't have devices have to studying with friends, students who are not yet proficient in using the internet tend to be late in attending lessons and then feel lazy and bored in the learning process.
Upaya Meningkatkan Keterampilan Membaca Teks Eksplanasi melalui Pendekatan Keterampilan Proses Menggunakan Media LKPD Erlina
Jurnal Pembelajaran Bahasa dan Sastra Vol. 1 No. 3 (2022): Mei 2022
Publisher : Raja Zulkarnain Education Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55909/jpbs.v1i3.68

Abstract

Tujuan penelitian tindakan kelas ini untuk meningkatkan keterampilan menggali isi teks eksplanasi bagi siswa kelas 6 SD. Penelitian dilaksanakan di SD Negeri 009 Pusaran, Kecamatan Enok, Kabupaten Indragiri Hilir, Provinsi Riau. Penelitian ini dilakukan di awal semester ganjil tahun pelajaran 2021/2022 setelah pembelajaran reguler KD 3.2 selesai dilaksanakan. Subjek penelitian tindakan kelas ini adalah para siswa kelas 6 SD Negeri 009 Pusaran, Kecamatan Enok, Kabupaten Indragiri Hilir, Provinsi Riau. Mereka adalah siswa yang belum tuntas dalam pembelajaran reguler yang berjumlah 13 dari 18 siswa. Instrumen penelitian adalah tes keterampilan menggali isi teks eksplanasi yang berbentuk tes pilihan ganda, LKPD yang sekaligus berfungsi sebagai media pembelajaran, dan RPP. Prosedur yang digunakan dalam pelaksanaan penelitian tindakan kelas adalah perencanaan, pelaksanaan bersamaan dengan prosedur observasi, dan refleksi. Data keterampilan menggali isi teks eksplanasi dianalisis menggunakan statistik deskriptif melalui prinsip mean dan persen. Hasil pembelajaran di siklus pertama memperlihatkan 5 siswa tuntas pada KKM 70,00 dari 13 siswa yang belum tuntas di masa pembelajaran reguler. Hasil pembelajaran di siklus kedua 6 siswa dari 8 siswa yang belum tuntas di siklus pertama. Oleh karena itu, masih 2 siswa yang belum tuntas sampai dengan pembelajaran di siklus kedua. Mereka diyakini akan mencapai KKM di dalam pembelajaran yang diintegrasikan dengan mata pelajaran lain.
Co-Authors Abdillah Arif Nasution Achmad Adiliah, Nur Agus Pahrudin Agustin, Delia Anisa Fitri Agustina Agustina, Nevy Ahkam Jayadi Ahmad Bukhari Muslim Ahmad Ilham Fadli Ahmad Syaripudin Ahyar Hamid Ajuk Sapar4 Akbar Rahman Akbar, Zulfikar Ibnu Ali Al Kadri, Hanif Al Khansa, Elsa Aliva, Aliva Dwi Lestari Amaliah Febrianti Amaliatulwalidain Amin, Miftahul Amiruddin Amiruddin, Muh. Amran Manurung Andi Muhammad Ali Amiruddin Andrini, Mike Anggraini, Yuli ANISAH Annisa Ramadhani Anwar, Agus Saeful Arief Arufah Chafshah, Nadhifa Arum Dwi Anjani Ashabul Kahfi, Ashabul Astoya Saimulani Astuti, Nur Anjar Aulia, Ayu Ayu Fitriatul Ulya Azizul Kholis, Azizul Azzahro, Rizka Nurul Azzahro Baby Lolita B., Baby Lolita Bambang Irfani Basri, Ade Darmawan Basyar, Syarifuddin Choirunnisa, Nur Wahidah Darno Setiawan B Zendrato Darul Mustofa Delisa Julita Desi Afrina Desta Tri Wahyuni Devy Lestari Nurul Aulia Dewi Erna Marisa Dewy Sartika Dimas Raba Pramodana Dorkas, Marselka Meilani Dwi Suci Rahma Putri Dwi Suci Siska Sari Endang Sulistya Rini Eni Mayasari Eny Enawaty Eric Victorianus Sarumaha Erlina Erlina Erniyati, Tiya Fachri, Muh Ashar Fachrul Ghazi Fachrul Ghazi, Fachrul Fahrul Ghazi Fany Eka Amestia Faqihuddin Akbar Mu’allim Febrianti, Amaliah Febriyani, Roseana Ferdana Sidiq Ferdana Sidiq Figo Rangga Bagaskara Fitriana, Nana Fitrianiningsih Guntur Cahaya Kusuma, Guntur Cahaya Hafidz Adzindafa, Syahda Hafiz Huzhazi, Muhammad Hairida Hairida Hamid, Ahyar HAMIDAH Hamsir Harahap, Muhammad Syafril Haryati Harun Hayatun Nissa Helda Febrina Hendrica, Mega Hermanto Siregar Hidayati Hisbullah Hkmaya, Nesa Husna, Nur I Wayan Merta Ichsan, Rizki Furqanul Idham Kholid Idhar Yahya Idris, Zulherman Ikat Sutriani Imam Mujahid Indah Nur Bella Sari Indah Permata Sari Ira Lestari isfenti sadalia Iskandar Iskandar Iskandar Muda Iskandar Muda Ismayani, Lilis Isra Hayati Darman Istiqamah Jamilin Tinambunan Jati, Prameswara Wahyu Jaya Kesuma, Muhammad Ilham Jessi Febrianti Julita, Delisa Jusliana Kartika, Novita Erni Kesuma, Guntur Cahya Khaira Amalia Fachrudin Khaira Amalia Fakhrudin Khairi Yazdi, M.Izzad Khairi Yazdi Khairunnisa, Auliya Khofifah Aditha Parawansa Koderi Kurniasari, Daningsih Lailasari, Mita Leksono, Ferosiana Lina Suherty Lista M. Dachi M. Afyadi Perwira M. Irsan Nasution M. Qur’anul Kariem M.Izzad Khairi Yazdi Mahmudah, Nur Rif’atul MARIA ULFAH Maria Ulfah Marilang Marisa Marselino Wau Masriani . Maulidina, Farah Ayu Maulita, Cut Eliza Megawati Sitorus Merta , I Wayan MIFTAHUL JANNAH Miranti, Maya Miswan Mochammad Wizdan Qutra tu’ain Mohammad Effendy Mu'adz Haidar Zulkarnain Mufassiroh Asy-Syauqi, Icha Muhammad Akmansyah Muhammad Anis Muhammad Ilham Jaya Kesuma Muhammad Maulana Yusuf Muhammad Muchsin Afriyadi Muhammad Mukhlis Muniroh Mursalin, Arisandy Mutia Nadhifa Arufah Chafshah Nevy Agustina Ni Wayan Eka Sumartini Nirva Diana Nisak, Sri Hidayatun Nofryanti Nova Ratna Sari Harahap Noviani , Dwi Novita Safitri Nufus, Zahrotun Nur'aini NURHADI Nurhizrah Gistituati Nurjannah, St. Paramita, Annisa Pasaribu, Mhd Hasan Pasaribu, Muhammad Husein Pertiwi, Resta Okta Perwira, M. Afyadi Pratama Simamora , Rizky Gerry Puspita, Dinda Putri Putri, Mulyana Sukarni Rachma Julianty Putri Rachman, Miftahur Rachmat Sahputra Rafli, Zaenal Rahmad Khusen Rahmadani Rahmanta Rahmat Ramadhani, Rahmat Rahmat Rasmawan Rahmi Novalita Rahmida Erliyani Rasjid, Hasma Resti Yektyastuti, Resti Ria Rafita Supriani Rini Muharini Rini Oktaria Riska Hayati Risya Sasri Rita Zahara Kamsir Rizka Mirda Aulia Rizki Agustina Rizky Fadillah, Moch. Rujiman Rumadani Sagala Rusi Rusmiati Aliyyah Ruth, Eugenia Sabisa, Siboyanga Sabrina Octariani Saeful Rahman safriani, andi Salampe, Andi Akbar Ramdhan Saleh Hidayat Santi, Lusia Sari, Irfani Winda Sari, Septiana Satria Buana, Mirza Sembiring, Malinda Sari Shafarani, Fiyya K. Siregar, Zulpadli Sirojuzilam Hasyim Sisty Chintya Lola Siti Hardiyanti Marpaung Siti Nurjanah Situmeang, Chandra Soeganda Priyatna Soleha Tiara, Siti Sovia Mas Ayu Sri Hidayatun Nisak Sri Watini Sri Wulan Sridistuti St Nurjannah Sufian, Muhammad Suhana, Prihatin Sukenti, Desi Sulaiman Sulthan Syahril Sumanti SUNARTO Sutisna, Atang Suwardi Lubis Syafa'ah, Siti Lailatus Syahriany, Indha Syamsuni Syofnidah Ifrianti Tahir Maloko Tamer Sa’ad Ibrahim Khodr Thahir, Asriani Tika Wijayanthi R Umi Hijriyah Utami, Fajar Vina Oktavia Wahidmurni Wanda Annisa Lubis Wicaksana, M. Tegar Widiasih Winanda, Dilla Wira Atma Hajri, Wira Atma Wiwied Widyaningsih, Wiwied Wwan Saputra, Joniska Yani, Risyda Yenny Yesi Syahrini Yuliana Yuliana Yulisfan YUNITA Yunus, Irwanda Zainal Rafli Zughrofiyatun Najah Zulfikar Ibnu Ali Akbar Zulkarnain Zulkifli, Muhamad Aziz Zulpina, Zulpina