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Analisis Penguatan Profil Pelajar Pancasila pada Elemen Akhlak kepada Alam di SD Erlina; Sutisna, Atang; Saeful Anwar, Agus
Jurnal Pelita PAUD Vol 8 No 2 (2024): Jurnal Pelita PAUD
Publisher : Universitas Muhammadiyah Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33222/pelitapaud.v8i2.3982

Abstract

Sebagai pelajar Pancasila menyadari bahwa dirinya merupakan bagian dari ekosistem alam, maka manusia berkewajiban untuk menjaga lingkungan dan melestariakan alam agar kehidupan manusia tetap terjaga dan dapat hidup berkelanjutan. Penelitian ini bertujuan untuk menganalisis proses dan tahapan penguatan profil Pancasila pada elemen akhlak kepada alam melalui proyek tema gaya hidup berkelanjutan di SD Negeri 2 Bayuning. Metode penelitian ini menggunakan pendekatan kualitatif dengan tipe studi kasus. Subjek diambil dengan menggunakan teknik purposive sampling berdasarkan peringkat di kelas dan snowball sampling. Teknis analisis data menggunakan model Miles and Huberman meliputi reduksi data, data display (penyajian data), dan conclusion. Hasil dari penelitian ini menujukkan bahwa terdapat tahapan dan proses yang belum sesuai dengan pedoman pelaksana proyek pancasila (P5) yakni pembentukan tim fasilitator proyek P5 dan modul pelaksanaan proyek P5. Namun sekolah tetap melaksanakan proyek dengan bekerjasama dengan orangtua, komite sekolah, dinas Lingkungan Hidup, dan puskesmas untuk memperkuat profil pancasila pada elemen akhlak kepada alam.
Training on Financial Reporting and Projection of Business Feasibility for Residents of Bulu Cina Village, Hamparan Perak District, Deli Serdang Regency, North Sumatra Muda, Iskandar; Erlina; Sembiring, Malinda Sari
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2023): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v8i1.10214

Abstract

The purpose of this training is to carry out a Feasibility Study Analysis which includes an Internal Rate of Return (IRR) analysis, Payback Period and loan repayment analysis to the Buluh Cina Village government, Hamparan Perak Subdistrict, Deli Serdang and provide training on digital financial reports. Methods The training provided to the residents of Buluh Cina Village, Hamparan Perak Sub-district was carried out by making presentations to villagers who had the potential to run a business, this was carried out by the Service Team who served as resource persons. In this training, the Service Team also provides appropriate technology assistance in the form of: Excel Feasibility Study application in the form of entering elements of Income, Expenses, Bank Interest, Rate of Return, Payback Period and Decisions taken. The results achieved are the availability of a Feasibility Study Analysis application as well as a digital Financial Report application so that institutionally it meets the requirements as an adequate business organization. The advice given in this activity is to carry out monitoring and evaluation of the application of the Business Feasibility Study application and the application of Financial Statements.
The Role of Youth in Management of BUMdes in Kedai Durian Village, Delitua District Mutia; Erlina; Rujiman
Journal of Environmental and Development Studies Vol. 2 No. 01 (2021): Journal of Environmental and Development Studies
Publisher : TALENTA Publisher, Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jeds.v2i1.6197

Abstract

This research took place in Kedai Durian Village, Delitua District, Deliserdang Regency. This location was chosen based on the researcher's investigation that the BUMDes in the village were managed and run by youths whose the institution they are incorporated in Karang Taruna Citra Yodha. The business that taken by the youth of the Kedai Durian village or Karang Taruna Citra Yodha is the renting (rental), where BUMDes Kedai Durian is a business to rent tents / tratak for party. The reason this business was chosen because it was adjusted to the pontential of the region where the Kedai Durian village has a dense population. The Kedai Durian village which borders the area of ​​Medan City, indirectly also affects the condition of the village which has moved into a densely populated community. Because of the population density in Kedai Durian Village, of course has a potential to develop the rental business, where people will use a lot of these rental services.
Development Strategy for Increasing the Revenue of J-Walk Medan Entrepreneurs Syahriany, Indha; Sirojuzilam; Erlina
Journal of Environmental and Development Studies Vol. 3 No. 2 (2022): Journal of Environmental and Development Studies
Publisher : TALENTA Publisher, Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jeds.v3i2.8132

Abstract

Development aims to improve and increase the welfare of the public and create innovation in the community. A A business has an important role in the economy. Because it can absorb labor, in addition, it takes the ability to understand all the needs and desires of consumers to generate higher incomes. The study aims: 1) to determine and analyze what strategies can be done in the development of J-Walk so that the revenue of entrepreneurs in J-Walk Medan increase, 2) to determine and analyze whether the factors of product, price, place and promotion affect the purchase interest of J-Walk Medan consumers. The research is carried out at J-walk Medan which is located in the residential area of J-City, Medan, precisely in the Medan Johor area. the results demonstrate that: 1) Product has positive and significant effect on purchase interest. 2) Place is not significant to purchase interest. 3) Price has a positive and significant effect on purchase interest. 4) Promotion has a positive and significant effect on purchase interest
Islam Dan Hak Anak: Tanggung Jawab Keluarga Dan Sekolah Dalam Pembentukan Akhlak Anak Usia Dini Ahmad Ilham Fadli; Dwi Suci Rahma Putri; Dimas Raba Pramodana; Erlina; Umi Hijriyah; Nirva Diana
PrimEarly : Jurnal Kajian Pendidikan Dasar dan Anak Usia Dini Vol. 7 No. 2 (2024): Desember
Publisher : Fakultas Pendidikan, Universitas Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/primearly.v7i2.3368

Abstract

Morals can reflect personality as well as can describe a character that contains goodness called good morals or noble morals, and contains badness called bad morals or noble morals. Noble morals, and bad morals are called bad morals or despicable morals. Despicable morals. Aiming to provide knowledge to parents and teachers to see the character education that exists in pre-school children before they enter elementary school. Elementary school age. In this case, teachers and parents, especially teachers, play a very important role in strengthening character education for students. Play a role in strengthening character education for their students, where teachers must exemplify what is conveyed and will be imitated by their students. The importance of the role of Islam in the formation of early childhood morals through the responsibility of family and school. Responsibility of family and school. The method used in this research is approach (Library Research). With the results of the research The role of parents and teachers in realising Islamic character has a reciprocal relationship. Islamic character has a reciprocal relationship. Family as the basis for initial formation while the school as a complement to children's character education
THE INFLUENCE OF RISK MANAGEMENT, HR QUALITY AND WORKLOAD ON THE ABILITY TO DETECT FRAUD IN LOCAL GOVERNMENT INSPECTORATES IN NORTH SUMATRA Annisa Ramadhani; Erlina; Azizul Kholis
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 5 (2023): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i5.1155

Abstract

This study intends to test and analyze whether the variables of Implementation of Risk Management, Quality of Human Resources, and Workload affect the Auditor's Ability to Detect Fraud either partially or simultaneously. The population of this study are internal auditors in provinces, districts and cities in North Sumatra. The method used is a survey method by distributing questionnaires using the Google form and is a causality study. Respondents amounted to 184 Auditor Functional Officers who worked at the North Sumatra Regional Government Inspectorate. Determination of the sample using a simple random technique. The research design built is multiple linear regression analysis. The data collected by the researchers was processed using the PLS and SPSS applications. The results of the study show that the implementation of risk management variables, The quality of human resources and workload have an effect on the auditor's ability to detect fraud, both partially and simultaneously, have a simultaneous effect on the ability to detect fraud. Partially, the implementation of risk management and quality of human resources has a unidirectional (positive) relationship and has a significant effect on the auditor's ability to detect fraud, while workload has a negative and insignificant relationship.
DETERMINANT FACTORS ON THE PREVENTION OF ACCOUNTING FRAUD IN THE LOCAL GOVERNMENT OF MEDAN CITY WITH APPARATUS MORALITY AS A MODERATING VARIABLE Wanda Annisa Lubis; Erlina; Abdillah Arif Nasution
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1825

Abstract

This study aims to determine whether good governance, adherence to accounting rules, competence, organizational culture and the role of internal audit affect the prevention of accounting fraud in the Regional Government of Medan City. In addition, this study also aims to determine whether apparatus morality can be used as a moderating variable in this research model. The type of research conducted is causal associative research using a quantitative approach. The location of this research was conducted at all OPD (Regional Apparatus Organization) within the Medan City Regional Government. The sample in this study were 93 Medan City Local Government officials consisting of the Head of the Agency, Secretary and Head of the Finance Section of each OPD. The data used is primary data and the data analysis method used is Partial Least Square (PLS) which is carried out with the help of SmartPLS software. The results of this study indicate that partially good governance, adherence to accounting rules, organizational culture and the role of internal audit are proven to have a positive and significant influence on the prevention of accounting fraud in the Regional Government of Medan City. While competence is proven to have no significant effect on the prevention of accounting fraud in the Regional Government of Medan City. While the results of moderating testing show that the morality of the apparatus is proven to be able to moderate the influence of good governance, adherence to accounting rules, competence and organizational culture on the prevention of accounting fraud in the Regional Government of Medan City.
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.
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 Nur Mizan 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 Amara, Shandy Mahyidien Amifelia, Hani Amin, Miftahul Amiruddin Amiruddin, Muh. Amran Manurung Andrini, Mike Anggraini, Yuli ANISAH Anjani, Arum Dwi Annisa Ramadhani Anwar, Agus Saeful Arufah Chafshah, Nadhifa Ashabul Kahfi, Ashabul Astoya Saimulani Astuti, Nur Anjar Aulia, Devy Lestari Nurul Ayu Fitriatul Ulya Azizul Kholis, Azizul 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 Dewi Erna Marisa Dewy Sartika Dimas Raba Pramodana Dorkas, Marselka Meilani Dwi Suci Rahma Putri Dwi Suci Siska Sari Ehya, Syarifah Uyun Endang Sulistya Rini Eni Mayasari Eny Enawaty Eric Victorianus Sarumaha Erniyati, Tiya Ersa Nurhalimah 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 Kesuma Guntur Cahaya Kesuma 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 Ifriany, Andi 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 Kamila, Putri Diana Kartika Sari Dewi Kartika, Novita Erni Kartiko Sulistiyono 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. Thahir Maloko M.Izzad Khairi Yazdi Mahmudah, Nur Rif’atul Maria Ulfah MARIA ULFAH Marihot PH Simarmata 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 Ikbal Ali Muhammad Ilham Jaya Kesuma Muhammad Maulana Yusuf Muhammad Muchsin Afriyadi Muhammad Mukhlis Mursalin, Arisandy Mutia Nadhifa Arufah Chafshah Nevy Agustina Nirva Diana Nisak, Sri Hidayatun Nofryanti Nourismi Hamada 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 Perwira, M. Afyadi Pratama Simamora , Rizky Gerry Puspita, Dinda Putri Putri, Mulyana Sukarni Putri, Nanda Lista Rachma Julianty Putri Rachmat Sahputra Rafli, Zaenal Rahmad Khusen Rahmadani Rahmanta Rahmat Amin Rahmat Ramadhani, Rahmat Rahmat Rasmawan Rahmi Novalita Rasjid, Hasma Resti Yektyastuti, Resti Ria Rafita Supriani Rimadhona 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 Rusneni 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 Tamer Sa’ad Ibrahim Khodr Thahir, Asriani Ulin, Ulin Nofiasai Umi Hijriyah Utami, Fajar Wahidmurni Wanda Annisa Lubis Wicaksana, M. Tegar Widiasih Wijayanthi, Tika Winanda, Dilla 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