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All Journal JURNAL ILMIAH MANAJEMEN & BISNIS Intiqad: Jurnal Agama dan Pendidikan Islam KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Social and Management Studies (IJOSMAS) Education Journal of Indonesia (EJI) Journal of International Conference Proceedings
Fatmawarni Fatmawarni
Universitas Muhammadiyah Sumatera Utara
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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PENGARUH KUALITAS PELAYANAN TERHADAP KOLEKTIBILITAS PEMBIAYAAN MURABAHAH PADA BANK SYARIAH MANDIRI CABANG KAMPUNG BARU MEDAN Fatmawarni, -
JURNAL ILMIAH MANAJEMEN & BISNIS Vol 11, No 2 (2011): Manajemen Bisnis
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (25.958 KB)

Abstract

The Effect of Service Quality to Murabahah Cost at Syariah Mandiri Bank Kampung Baru Branch Office Medan. The objective of this research is to evaluate the service quality point of tangible dimension, empathy, reliability, responsiveness, assurance to murabahah collectibles cost of Syariah Mandiri Bank stimulatingly and partially. The hypothesis of this research was formulated that there was effect of service quality significantly as well as tangible dimension, empathy, reliability, responsiveness, and assurance to murabahah collectibles cost of Syariah Mandiri Bank at Kampung Baru Branch Office Medan stimulatingly and partially in other word receive the alternative hypothesis (Ha) and reject Nol Hypothesis (Ho) with condition if probability score F is (Sig)  alpha 0, 05. The method of this research was applied correlation research method, and data analysis quantitatively with using parametric statistic analysis. The population which became the object of the research was Syariah Mandiri Bank customers of Kampung Baru Branch Office with using murahabah cost facilities. Sampling had done on 35 respondents with accidental technique.    Research findings that  there is significant effect tangible dimension, empathy, reliability, responsiveness and assurance on murabahah collectibles cost of Syariah Mandiri Bank Kampung Baru Branch Office.
Pembelajaran Akuntansi Keuangan dengan Model Pembelajaran Wordsquare Fatmawarni ,; Aswin Bancin
Intiqad: Jurnal Agama dan Pendidikan Islam Vol 9, No 2 (2017)
Publisher : UMSU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/intiqad.v9i2.1379

Abstract

AbstrakPenelitian ini  diawali dengan adanya fenomena yang terjadi pada mahasiswa, dimana hasil belajar akuntansi khususnya dalam menyusun laporan keuangan menunjukkan hasil yang belum memuaskan, terutama dalam hal melakukan pencatatan aktivitas ekonomi pada perusahaan. Salah satu dalam penyusunan laporan keuangan perlu dilakukan adalah  pencatatan yaitu proses menjurnal, Berdasarkan hasil penelitian terdahulu hasil belajar dalam kompentensi pencatan dalam jurnal umum hasil belajarnya menunjukkan 31 %, dan dalam melakukan pencatan dalam jurnal penyesuaian 26 % , setelah diamati maka kurangnya hasil belajar tersebut disebabkan anak kurang mampu menetapkan akun debit dan akun kredit.Dalam penelitian ini untuk mengatasi solusi tersebut maka dirasa perlu untuk memberikan lembar kerja mahasiswa agar mahasiswa dapat melatih dirinya mengerjakan soal-soal akuntansi melalui model pembelajaran word square. Model pembelajaran word Square adalah model pembelajaran yang sangat menyenangkan dimana sianak asyik mengarsir kata-kata perkata melalui nama-nama akun yang sudah disusun sedemikian rupa. Huruf-huruf  dalam pembelajaran word square tersebut adalah huruf-huruf yang berhubungan dengan akun laporan keuangan. Melalui lembar kerja mahasiswa ini diharapkan dapat meningkatkan hasil belajar. Dalam penelitian ini, peneliti melakukan pembelajaran dengan model word square , dan menggunakan strategi pembelajaran antara lain adalah  strategi Learning Stars With a Quation. Dimana dalam strategi ini setiap masalah diawali dengan pertanyaan. Pertanyaan merupakan suatu motivasi dalam pembelajaran, dan selain dari pada itu untuk mengkolaborasikan peneliti menggunakan metode drill yaitu mahasiswa diwajibkan untuk mengerjakan tuugas-tugas akuntansinya. Untuk mengamati aktivitas anak dalam belajar peneliti dalam hal ini menyediakan lembar observasi yang berisikan pengamatan mengenai aktivitas-aktivitas dalam hal bertanya, mengerjakan latihan-latihan akuntansi, dan antusias dalam mengikuti pelaajaran. Serta keaktifan dalam bekerja dalam kelompoknya. Pengolahan data hasil belajar  dilakukan dengan menggunakan metode persentase dari persentase tersebut lalu dianalisis untuk mengambil sebuah kesimpulan. Setelah dilakukan penelitian ada peningkatan hasil belajar sebelum diberlakukan pembelajaraan wordsquare dan setelah pembelajaran wordsquare yaitu hasil belajar 90 s/d 100 ada kenaikan 25% dan hasil belajar 70 s/d 80 ada kenaikan 42,5%. Disamping Keywords: LKM,wordsquare,hasil belajar 
The Development of Financial Management Teaching Materials with Assure Model Fatmawarni M.M
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Vol 9, No 27 (2018): The Development of Financial Management Teaching Materials with Assure Model
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

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Abstract

This study aims to develop financial management teaching materials with Assure model. The phenomenon that occurs in this study is the lack of students’ ability in understanding financial management and the lack of students’ independence in learning and lack of availability in teaching materials of learning financial management. Based on the study results, students of accounting education in fourth semester are 96 people consisting of 10 men and 86 women. From 96 students, it is viewed from the parents' income that 39.58% of parents’ income is between 2 million to 2.99 million, 32.29% parents’ income is 1 million to 1.99 million and the rest is that the students’ income is above 3 million. If it is seen from the initial ability of accounting education students in the subject of financial management, it is still in low category, this is because the student has never been familiar with financial management learning, and if it is viewed from the student learning style that the student's visual learning style tends in using learning media, based on study result of 66.67% student very agree in study using media, 15.62% student strongly agree to hear friends’ explanation and 7.29% student strongly agree learning is done with concept map. If it seen from the auditory learning style, the student is more inclined to the learning which is done with the discussion, that is 35.42% and the learning which is done with music is to 19.79%, while the students who strongly agree with game are 16.67%. And in terms of kinesthetic learning style more students who tend to study at the field are 34.38%. Based on the results of questionnaires that are distributed to students based on characteristics, then it is developed teaching materials of financial management, among others, the development of Assure learning model that refers to the learning strategy by applying some learning models include Project Based Learning model, Discussion and Inquiry, Problem based Learning, and developing learning media
Exploration of Learning Community Models in Increasing Quality of Learning in the New Normal Era Sulaiman Effendi; Henny Zurika Lubis; Fatmawarni Fatmawarni
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4017

Abstract

This study aims to explore the learning community model in accounting learning so that it can improve the quality of learning in the classroom. In the learning community focus on learning that ensures that students learn, a culture of collaboration, and learning outcomes oriented. This study uses a descriptive method, using research literature, expert reviews and needs analysis to find out what is in the field. The initial data collection used is observation, documentation studies, condition interviews, and questionnaires. Based on the results of the study that student learning outcomes have increased from 66.11% to 84.38% with an average increase in learning outcomes of 18.27% so this shows that learning with the learning community model makes students active by holding their respective roles. Each to exchange knowledge through virtual discussions making it easier for students to understand material that has an impact on improving student learning outcomes.
Exploration of Learning Community Models in Increasing Quality of Learning in the New Normal Era Henny Zurika Lubis; Sulaiman Effendi; Fatmawarni Fatmawarni
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3575

Abstract

This study aims to explore the learning community model in accounting learning so that it can improve the quality of learning in the classroom in the learning community focus on learning that ensures that students learn, a culture of collaboration, and learning outcomes oriented. This study uses a descriptive method, using research literature, expert reviews and needs analysis to find out what is in the field. The initial data collection used is observation, documentation studies, condition interviews, and questionnaires. Based on the results of the study that student learning outcomes have increased from 66.11% to 84.38% with an average increase in learning outcomes of 18.27% so this shows that learning with the learning community model makes students active by holding their respective roles each to exchange knowledge through virtual discussions making it easier for students to understand material that has an impact on improving student learning outcomes.
UPAYA MENINGKATKAN HASIL BELAJAR ANALISIS RATIO KEUANGAN DENGAN MENGGUNAKAN MODEL PEMBELAJARAN SCOFFOLDING PADA PROGRAM STUDI AKUNTANSI FKIP UMSU Fatmawarni Fatmawarni
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v2i3.3770

Abstract

Penelitian ini bertujuan untuk meningkatkan kualitas pembelajaran dengan mengembangkan pembelajaran Analisa laporan keuangan dengan model Scoffolding, dengan model scoffolding ini mahasiswa dituntut untuk dapat beraktivitas, dalam mengerjakan persoalan analisis laporan keuangan  dengan bantuan dan bimbingan dari dosen, pada awalnya dan  kemudian secara perlahan-lahan mahasiswa tersebut akan mandiri dan bertanggung jawab terhadap tugas maupun persoalan akuntansi. Penelitian ini menggunakan metode Tidakan kelas  yaitu suatu metode yang melakukan penerapan pembelajaran di kelas mulai dari perencanaan , pelaksanaan Tindakan, Observasi dan melakukan refleksi. Dengan sampel penelitian adalah mahasiswa pendidikan akuntansi FKIP UMSU semester tujuh  yang mengambil mata kuliah Analisa laporan keuangan sebanyak 40 orang. berdasarkan hasil  analisis data diperoleh bahwa dari 40 orang masiswa yang mencapai diatas kategori tinggi sebanyak  80% dan nilai rata-rata kelas 81. Bahwa adanya peningkatan hasil belajar dengan menggunakan model pembelajaran Scoffolding sehingga model ini dapat dijadikan salah satu alternative pembelajaran dalam matakuliah analisa laporan keuangan.
PENGARUH MODEL PEMBELAJARAN JEROLD E.KEMP TERHADAP HASIL BELAJAR MANAJEMEN KEUANGAN PADA PROGRAM STUDI PENDIDIKAN AKUNTANSI FKIP UMSU TAHUN AKADEMIK 2019/2020 Fatmawarni Fatmawarni; Dinda Nurazli Chania
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v3i3.5821

Abstract

The purpose of this study was to determine the effect of the Jerold E. Kemp learning model on student learning outcomes in the Financial Management course in the Accounting Education Study Program, FKIP UMSU, Academic Year 2019/2020. The problem in this study is the low learning outcomes of students in Semester 6 in class A in the morning, amounting to 25 students who were sampled with the sampling technique using nonprobability sampling with a class type consisting of one class or total sampling. The research instrument used was a test, which first tested the validity of the questionnaire and its reliability. This study used the Liliefors test to determine the normality of the learning outcome data and the F test to determine the homogeneity of the data. Based on the results of data analysis, it is known that the results of the calculation of the hypothesis test tcount = 2.34. Furthermore, the results of tcount is compared with a significant level of a = 0.05 with dk = n-2 = 38 obtained ttable = 2.06866 if tcount> ttable then H_a is accepted, meaning that that there is a significant influence of Jerold E. Kemp's learning model on student learning outcomes in the Financial Management course.
Penerapan Model Pembelajaran Project Based Learning (PjBL) Dalam Meningkatkan Hasil Belajar Analisa Ratio Keuangan Pada Program Studi Pendidikan Akuntansi FKIP UMSU Fatmawarni Fatmawarni; Pipit Putri Haryani
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v1i1.2028

Abstract

Penelitian ini dilakukan berdasarkan fenomena yang ada pada pembelajaran manajemen keuangan yaitu pada pembelajaran ratio keuangan, dimana analisis ratio keuangan adalah merupakan hal penting untuk mengukur kinerja perusahan, agar para investor percaya terhadap perusahaan tersebut untuk menginvestasikan dananya, namun sejalan dengan itu hasil pembelajaran pada materi tersebut belum menunjukkan hasil yang memuaskan dimana 30,5 % yang mendapatkan hasil yang ditargetkan sedangkan 69,5 % belum mencapai nilai yang ditargetkan , berdasarkan hasil review dari mahasiswa bahwasanya hasil belajar tersebut rendah disebabkan mahasiswa kurang memahami materi disebabkan karena dalam memahami materi hanya berpusat kepada staf  pengajar dan mahasiswa hanya sebagai pendengar, Model pembelajaran yang diberikan belum tepat, Mahasiswa tidak aktif dalam proses pembelajaran dan guru kurang memperhatikan tingkat kemampuan awal dari mahasiswa yang mengikuti pembelajaran, untuk mengatasi solusi tersebut maka pemecahan masalahnya  perlu dilakukan pembelajaran yang bersifat inovatif yaitu dengan model pembelajaran Project based learning. Dimana dalam Model pembelajara Project Based Learning  proses pembelajaran dilakukan berpusat kepada mahasiswa. Staf pengajar sebagai fasilitator dan membimbing serta mengarahkan, Dalam pembelajaran ini Mahasiswa akan menjadi aktif dan menyenangkan. Sebagai hipotesis tindakan  dengan penerapan model pembelajaran ini  dapat meningkatkan motivasi dan bekerja sama dalam menyelesaikan proyek dan juga memberikan pengalaman kepada mahasiwa untuk menyelesaikan masalah proyek. Berdasarkan hasil penelitian dan analisa data bahwa dengan penerapan pembelajaran dengan model Projeck Based Learning ada peningkatan hasil belajar dari siklus I ke Siklus II dimana pada Siklus I mahasiswa memperoleh hasil belajar  > 60 sebanyak  8 orang atau 24 % tetapi pada siklus ke II naik menjadi 16 orang atau 50%, namun demikian secara optimal belum seluruh mahasiswa mendapatkan nilai yang maksimal disebabkan sebagian mahasiswa belum memahami akun-akun yang terkait dalam laporan keuangan tersebut,seharusnya dilanjutkan kesiklus ketiga mengingat waktu yang singkat maka tidak mungkin untuk dilanjutkan.            Dari segi aktifitas mahasiswa  pada siklus I dari 33 mahasiswa 53% dalam katagori sangat baik dan 27% dalam katagori baik sedangkan pada siklus ke II dalam katagori sangat baik sebanyak 24% dan dalam katagori baik sebanyak 72%.
Online Accounting Learning Problems Analysis During the Covid-19 Pandemic Henny Zurika Lubis; Sulaiman Effendi; Fatmawarni Fatmawarni
Journal of International Conference Proceedings (JICP) Vol 4, No 2 (2021): Vol 4, No 2 (2021): Proceedings of the 10th International Conference of Project
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i2.1277

Abstract

The purpose of this study was to find out the problems of online learning faced by students and lecturers in the learning process. The Covid-19 Pandemic period has had an impact on learning changes, which usually take place in person or face-to-face, now learning is done only from home through online learning. But on the other hand, the readiness of learning activities at home with online learning has problems from a technical and non-technical perspective. The method used in this research is descriptive qualitative with data collection techniques in the form of literature studies, documentation and questionnaires. learning process, students' difficulties in understanding the material being taught so that students are passive and cause the quality of each individual's task is not good and less than optimal.
Strategic Management of Islamic Educational Institutions to Improving Education Quality Ijah Mulyani Sihotang; Syamsuyurnita Syamsuyurnita; Fatmawarni Fatmawarni
International Journal of Social and Management Studies Vol. 3 No. 6 (2022): December 2022
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v3i6.251

Abstract

This study focuses on how Islamic education management is implemented, particularly at Muhammadiyah Medan Islamic Elementary School.The researcher used a case study research design and a qualitative research method in this study.Interviews, observations, and written records were used to gather information.Following data presentation and drawing conclusions, techniques for data reduction were used to analyze the data.The study's findings are as follows:1) At Muhammadiyah Medan Islamic Elementary School, strategy is created by first creating a vision and mission that take into account both the internal and external environment. Next, goals and targets are set, and strategy is set.2) At Muhammadiyah Medan Islamic Elementary School, activities outline the strategies that have been developed in order to implement them.The activity coordinator, who works with the school principal to coordinate, is in charge of the technical implementation.In order to implement the monitoring system, extensive communication and routine control with the activity coordinator are implemented.3) Both formal and informal meetings are used to implement the Muhammadiyah Medan Islamic Elementary School's evaluation strategy.Both the internal level and the field as a whole hold formal meetings on a regular basis.based on the findings of this study, better management can be implemented in the future to improve Islamic educational institutions
Co-Authors Annisa Ul-Ula Aswin Bancin* Dinda Nurazli Chania Henny Zurika Lubis Ijah Mulyani Sihotang Pipit Putri Haryani Sulaiman Effendi Syamsuyurnita Syamsuyurnita