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ANALISIS PENGARUH INDEPENDENSI, OBYEKTIFITAS, INTEGRITAS,KOMPETENSI, PENGALAMAN KERJA DAN SKEPTISISME PROFESIONAL TERHADAP KUALITAS HASIL PEMERIKSAAN DI LINGKUNGAN INSPEKTORAT PROVINSI JAMBI Mufidah Mufidah
Jurnal Ilmiah Universitas Batanghari Jambi Vol 15, No 2 (2015): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.45 KB) | DOI: 10.33087/jiubj.v15i2.178

Abstract

The title of this research is Analyze the Effect  of Independence, Objectivity, Integrity, Competence, Work Experience and Professional Skepticism Towards the Quality of Examination Results in Jambi Province Environmental Inspectorate. This study aimed to analyze the effect  of Independence, Objectivity, Integrity, Competence, Work Experience and Professional Skepticism towards  the quality of examination results in Jambi Province Environmental Inspectorate simultaneously or partially. This research is a descriptive survey of the Office of the Jambi Provincial Inspectorate checks throughout the county and municipalities on SKPD  in Jambi. Data is collected by field and library research . The time horizon used is cross section. The number of respondents that auditors and supervisors as much as 59 people. The data analysis to test the hypothesis is using multiple regression analysis by SPSS program .The result of this research shows that the Independence, Objectivity, Integrity, Competence, Work Experience and Professional Skepticism have significant effect towards  the qua lity of examination results. Objectivity, Integrity, Competence, Work Experience and Professional Skepticism partially significant  effect on  the quality of inspec tion results, but  independence only partially  not significant effect.Keywords: Independence,  skepticism and the quality 
PENGARUH PENGENDALIAN INTERNAL PERSEDIAAN DAN SISTEM INFORMASI AKUNTANSI TERHADAP UPAYA PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN PERSEDIAAN PADA PT MITRA JAMBI PRATAMA Mufidah Mufidah
Jurnal Ilmiah Universitas Batanghari Jambi Vol 17, No 3 (2017): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.595 KB) | DOI: 10.33087/jiubj.v17i3.406

Abstract

This research aims to analyze: (1) influence of internal controls against fraud prevention on inventory management of inventory in PT Mitra Jambi Pratama. (2) to analyse the influence of the accounting information system towards the prevention of fraud in the management of the inventory of PT. Mitra Jambi Pratama. Analysis using Partial Least Square (PLS), start from measurement model (outer model), model structure (inner models) and hypothesis testing. The results showed that (1) the internal control supplies has positive significant affect  to the prevention of fraud in the management of supplies in PT. Mitra Jambi Pratama and (2) the accounting information system  has positive significant   affect to the prevention of fraud on inventory management on PT. Mitra Jambi PratamaKeywords: Internal control ,  information systems, Fraud
Sistem Hirarki Kelembagaan Badan Pengelola Zakat di Indonesia (Tinjauan Terhadap Pelaksanaan Undang-undang No. 23 Tahun 2011) Mufidah Mufidah
Jurnal Cita Hukum Vol 4, No 2 (2016)
Publisher : Fakultas Syariah dan Hukum, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jch.v4i2.3673

Abstract

Abstract: Government support for the existence and role of zakat management organization indicated by the issuance of legislation on the management of zakat that Act No. 38 of 1999 and the decision of the Minister of Religion No. 581 of 1999 on the implementation of Act No. 38 of 1999 which was amended by Act No. 23 of 2011 concerning the management of zakat. Many  factors of causing non-optimal zakat as legislation, mostly related to the system and institutional factors. In this case, should the government as well as amil zakat organization has a strategic role to establish an institutional system of zakat and charity empowerment and support the establishment of the implementation of the charity as a binding regulation. This can occur if the control system of zakat management organization operating effectively, as well as the existence of legislation on the management of zakat either No. 38 of 1999 and No. 23 of 2011. In other words, the optimization of the implementation of zakat is affected by the system and the effective management of zakat management in addition to firmness of government in enforcing the implementation of zakat either written in the legislation and are implementable in order to achieve good governance zakat (alms good governance).   Abstrak: Dukungan pemerintah terhadap keberadaan dan peran organisasi pengelola zakat ditunjukkan dengan dikeluarkannya peraturan perundang-undangan tentang pengelolaan zakat yaitu Undang-undang Nomor 38 Tahun 1999 dan keputusan Menteri Agama No. 581 Tahun 1999 tentang Pelaksanaan undang-undang Nomor 38 Tahun 1999 yang kemudian diperbaharui dengan Undang-undang Nomor 23 tahun 2011 Tentang pengelolaan zakat. Beberapa faktor penyebab belum optimalnya zakat sebagai peraturan perundang-undangan, sebagian besar terkait dengan faktor sistem dan kelembagaan. Dalam hal ini, seharusnya pemerintah serta organisasi pengelola zakat sebagai amil memiliki peran yang sangat strategis untuk membangun sistem kelembagaan zakat serta pemberdayaan zakat dan mendukung tegaknya pelaksanaan zakat sebagai peraturan yang mengikat. Hal ini dapat terjadi jika sistem pengendalian organisasi pengelolaan zakat berjalan dengan efektif, begitu juga keberadaan Undang-undang tentang pengelolaan zakat baik Nomor 38 Tahun 1999 maupun Nomor 23 Tahun 2011 . Dengan kata lain optimalisasi pelaksanaan zakat dipengaruhi oleh sistem dan manajemen pengelolaan zakat yang efektif disamping ketegasan pemerintah dalam menegakkan pelaksanaan zakat baik yang ditulis dalam peraturan perundang-undangan maupun secara implementatif demi terwujudnya tata kelola zakat yang baik (good zakat governance).   DOI: 10.15408/jch.v4i2.3673
Pengaruh Asset Growth, Sales Growth, Net Profit Margin, Current Ratio dan Debt To Equity Ratio terhadap Dividend Payout Ratio pada Perusahaan yang Termasuk dalam Indeks Lq 45 Tahun 2013 – 2016 Mufidah Mufidah
J-MAS (Jurnal Manajemen dan Sains) Vol 3, No 1 (2018): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (733.727 KB) | DOI: 10.33087/jmas.v3i1.39

Abstract

This research aimed to examine  theinfluence of Asset Growth, Sales Growth, Net Profit Margin , Current Ratio , debt to equity ratio on dividend payout ratio of the Company listed in indeks LQ 45 . The data used in this research is 16 companies for the period of 2013 – 2016 . The method of data analysis uses multiple linear regression. The result indicates that simultaneously the variable of Asset Growth, Sales Growth , Net Profit Margin, Current Ratio, debt to equity ratio significant affect divident payout ratio. These independent variables are able to explain the effect dividend payout ratio amount of 83,7 % while the remains 16,3 % is determined by other factors. Partially all of the variables  affect dividend payout ratio except of the variable of net profit margin. Sales growth had positive effect on dividend payout ratio . Beside that aset growth, current ratio and debt to equity ratio have  a negative effect on dividend payout ratio. Keywords: dividend payout ratio ,Sales Growth
Analisis Efektivitas dan Kontribusi Komponen Pajak PKB. BBNKB dan PBBKB Terhadap Pendapatan Asli Daerah Provinsi Jambi Periode Tahun 2016 - 2018 Fathiyah Fathiyah; Mufidah Mufidah; Masnun Masnun
J-MAS (Jurnal Manajemen dan Sains) Vol 4, No 2 (2019): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (824.599 KB) | DOI: 10.33087/jmas.v4i2.105

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This research aims to analyze the effectiveness of  revenue per type of local tax and its contribution to the region own source revenue (PAD) Jambi Province Year 2016 – 2018. The data used in this research is the secondary data taken from the budget Realization report on the financial statement of the provincial government of Jambi province year 2016 – 2018, then the data is processed using the effectiveness percentage formula Per type of tax and contribution percentage per tax type against PAD Jambi province. The results of this study concluded that the effectiveness of the admission per type of regional tax (PKB, BBNKB and PBBKB) of the provincial government of Jambi overall entered in the criteria is very effective, although in the last two years for tax BBNKB and PBBKB less Effective but every year continues to increase improvement and in the third year reaches the magnitude of the target that is a trailer set or > 100% until the third year of 2018 entered in the criteria is very effective. As for the percentage of contributions per tax type (PKB, BBNKB, and PBBKB) to PAD Jambi Province in the last three years the achievement is below 60% with ineffective criteria. This indicates that the contribution per tax type is very small to the PAD and automatically the number of PAD that are absorbed or received by the provincial government of Jambi in 2016 – 2018 very small, So that dependence of Jambi provincial government to transfer funds from the central government to finance the development is still very large.
PENGARUH TATA KELOLA PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN PADA INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2014 – 2016 Mufidah Mufidah
Ekonomis: Journal of Economics and Business Vol 2, No 1 (2018): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (601.69 KB) | DOI: 10.33087/ekonomis.v2i1.36

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This research aimed to examine the influence of corporate governance and environmental performance to firm value in basic and chemical industry . Corporate governance was identified by the proportion of independent commissioner board, and number of audit committee. Firm value was proxied by Tobin’s Q (market-based financial performance), while environmental performance was measured by PROPER issued by the Indonesian State Ministry of Environmental. The study used 26 companies as a sample from a population of 64 companies in basic and chemical industry  listed on Indonesian Stock Exchange in the period of 2014-2016. The sample was determined by using purposive sampling. The results showed that corporate governance mechanisms proxied by the proportion of independent commissioner board, and number of audit committee had positive effect on firm value. Beside that, these results proved that there was positive effect of environmental performance on firm valueKeywords: corporate governance, environmental performance, firm value
ANALISIS KEMAMPUAN SISWA PADA MATERI SEGIEMPAT DAN SEGITIGA DITINJAU DARI KONEKSI MATEMATIKA (STUDI KASUS PADA SISWA KELAS VII SMP UNISMUH MAKASSAR) Mufidah Mufidah; Suradi Tahmir; Ilhamuddin ilhamuddin
SIGMA: JURNAL PENDIDIKAN MATEMATIKA Vol 14, No 1: Juni 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/sigma.v14i1.7915

Abstract

The focus of this research is "how is the ability of the seventh grade students of SMP Unismuh Makassar to connect mathematics on the material of quadrilaterals and triangles." The approach used is a qualitative descriptive approach. The research subjects were seventh grade students of SMP Unismuh Makassar which consisted of 1 student who had high mathematical connection ability, 1 student who had moderate mathematical connection ability and 1 student who had low mathematical connection ability. The instrument used is a test of the ability of mathematical connections in the material of quadrilaterals and triangles. The results obtained from this study are students who have high mathematical connection skills have no difficulty in solving mathematical problems with quadrilateral and triangle material. Students who have moderate mathematical connection abilities tend to have difficulty in indicators of applying and connecting concepts between mathematical material. And students who have low mathematical connection abilities have not met the indicators of applying mathematical concepts in solving mathematical problems related to everyday life.  
PENGEMBANGAN DAN PENGUATAN LEMBAGA SOSIAL DESA MENUJU LEMBAGA MANDIRI BERBASIS PENGABDIAN YANG BERKELANJUTAN Didin Hadi Saputra; Nasuhi Nasuhi; Mufidah Mufidah; Masdani Masdani; Ria Harmayani; Teni Susanty
KOMMAS: Jurnal Pengabdian Kepada Masyarakat Vol 1, No 3 (2020): KOMMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : KOMMAS: Jurnal Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (701.08 KB)

Abstract

Dalam menghasilkan sebuah proses keilmuan, LSM tentu memiliki kewajiban sebagai tempat atau lokasi pengabdian kepada masyarakat, serta memiliki tujuan untuk memiliki serta menghasilkan keseimbangan atau balancing dalam berperan aktif mencerahkan dan atau memberikan pengetahuan kepada pihak mitra. Pada praktinya, sebuah Lembaga Swadaya Masyarakat (LSM) harus mampu turut serta dalam menggali, mengembangkan, serta memperkuat segala potensi yang ada melalui kegiatan pengabdian masyarakat. Salah satu media atau obyek yang mampu menjadi wadah dalam menuangkan kegiatan pengabdian adalah Lembaga Sosial Desa (LSD) Anjani, Lombok Timur. Lembaga ini merupakan lembaga yang di didirikan oleh kelompok pemuda kreatif dan inovatif yang berada di salah satu desa di Lombok Timur. Materi atau bahan yang digunakan serta yang dipakai dalam pelaksanaan pengabdian kali ini adalah diskusi bersama dan ceramah.
Pengaruh Model Pembelajaran Contextual Teaching and Learning terhadap Hasil Belajar Siswa pada Matematika materi Bangun Ruang Dian Wahyuni; Mufidah Mufidah; Akina Akina; Nuraini Nuraini
Jurnal Pendidikan Sultan Agung Vol 3, No 3 (2023)
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jp-sa.3.3.238-245

Abstract

This study aims to determine the effect of using the Contextual Teaching and Learning (CTL) learning model on student learning outcomes in mathematics for class V SD Inpres Lawua 1. This research is an experimental study. The research design used was a Quasi Experimental Design with a control group pre-test post-test design. This study used two classes, namely the experimental class and the control class. The sample of this research was the fifth grade students of SD Inpres Lawua 1, which consisted of 25 students. The experimental class consisted of 13 people and the control class consisted of 12 people. Data collection was carried out using an instrument in the form of multiple choice questions, data analysis using the Paired Sample T-test and prerequisite tests, namely the normality test and homogeneity test with the help of the SPSS version 16 program. Based on the results of the t test using the Paire Sample T-test, the sig. (2-tailed) of 0.000 < 0.05. Then the hypothesis Ha is accepted and Ho is rejected, meaning that the CTL learning model on geometric material influences the learning outcomes of fifth grade students at SD Inpres Lawua 1.
Pengaruh Metode Brainstorming terhadap Kemampuan Berpikir Kritis Siswa Kelas V di SD Inpres Bumi Sagu Sandra Putri Wahyunisa; Mufidah Mufidah; Akina Akina; Nurul Kami Sani
Jurnal Pendidikan Sultan Agung Vol 3, No 3 (2023)
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jp-sa.3.3.212-220

Abstract

The ability to think critically about students in Indonesia is relatively low, this is evidenced in the results of the 2018 PISA research survey. Selection of methods is needed to overcome these problems. This study aims to determine the effect of using the Brainstorming method on students' critical thinking skills in fifth grade mathematics at SD Inpres Bumi Sagu. The research design used the One-Group Pretest-Posttest Design with a sample of 18 students in class V B at SD Inpres Bumi Sagu. Data collection used multiple choice questions which included indicators of critical thinking with data analysis using the Paired Sample T-test assisted by the SPSS version 16 program. The results showed an increase in the indicators of knowing and solving problems 47.22; indicators analyze 33.33; indicators evaluate 30.55; and the indicators conclude 18.51. Based on the results of the t-test using the Paired Sample T-test, a sig. (2-tailed) value of 0.000 < 0.05 was obtained. Then the Ha hypothesis is accepted and Ho is rejected, meaning that the brainstorming method in mathematics subject matter of geometric shapes has an effect on the critical thinking skills of fifth grade students of SD Inpres Bumi Sagu.