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AKUNTABILITAS DAN PENGELOLAAN KEUANGAN MASJID MELALUI PENDEKATAN FENOMENOLOGI (STUDI KASUS PADA YAYASAN MASJID BAITURRAHMAN PAKUSARI - JEMBER) Ibna Kamilia; Pujiarti Pujiarti
Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 1 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v2i1.1420

Abstract

Abstract: This research shows that the importance of accountability in financial statements. The objectives to be achieved, namely to look on the side of the financial statements at the Baiturrahman mosque has been appropriate or not in accordance with the applicable standard. This research uses descriptive qualitative approach to Phenomenology. Phenomenology of approach used to understand in depth the activity to finance existing in the mosque of Baiturrahman Pakusari, Jember. These studies gain exposure of accountability both for their fellow human beings as well as accountability to God Almighty, in accordance with the understanding and the fact that in the natural by stewards. With regard to the financial statements, the mosque of Baiturrahman Pakusari, Jember still do not meet the financial statement components in accordance with PSAK Number 45. At the Baiturrahman Mosque just present the report simply because of limited human resources. So, researcher makes financial statements that comply with the PSAK Number 45 of document that researchers get. Keywords : Accountability, Financial Statements, PSAK Number 45, The Phenomenology of Approach
Pengaruh Kompetensi Dan Kompensasi Terhadap Kinerja Karyawan Dengan Kepuasan Kerja Sebagai Variabel Intervening Pada PT. Pilar Guna Usahatama Pujiarti Pujiarti
Primanomics : Jurnal Ekonomi & Bisnis Vol 17 No 1 (2019): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.764 KB)

Abstract

Penelitian ini bertujuan untuk mendapatkan informasi secara faktual dan konseptual tentang pengaruh kompetensi dan kompensasi terhadap kinerja karyawan. Teknik yang digunakan adalah teknik observasi atau survei dengan menggunakan daftar pertanyaan (kuesioner) terhadap karyawan PT. Pilar Guna Usahatama. Daftar pertanyaan dibuat secara terstruktur dengan menggunakan Skala Likert. Sampel yang diambil sebanyak 52 responden. Hasil survei dan hasil pengolahan data yang dilakukan dengan SPSS diperoleh hasil-hasil penelitian sebagai berikut : secara simultan variabel kompetensi dan kompensasi terhadap kinerja karyawan memiliki pengaruh R2 (R Square) sebesar 0,875 atau 87,5% yang berarti bahwa sinergi faktor kompetensi (X1) dan faktor kompensasi (X2) mampu secara simultan mempengaruhi tinggi rendahnya kinerja karyawan sebesar 87,5%, sedangkan sisanya sebesar 12,5% dapat dijelaskan oleh faktor-faktor lain di luar model. Secara parsial faktor kompetensi memiliki pengaruh R2 (R Square) sebesar 0,511 (0,715)2 terjadi hubungan yang cukup kuat sebesar 51,1%. Pengaruh yang cukup kuat tersebut secara langsung terjadi secara signifikan, perhatikan uji individual dimana thitung yang dihasilkan lebih besar tprobability sig atau 7,559 > 0,000 (α < 0,01). Secara parsial faktor kompensasi memiliki pengaruh R2 (R Square) sebesar 0,518 (0,720)2 terjadi hubungan yang cukup kuat sebesar 51,8%. Pengaruh yang cukup kuat tersebut secara langsung terjadi secara signifikan, perhatikan uji individual dimana thitung yang dihasilkan lebih besar tprobability sig atau 7,663 > 0,000 (α < 0,01). Secara parsial faktor kepuasan kerja memiliki pengaruh R2 (R Square) sebesar 0,326 (0,571)2 terjadi hubungan yangrelatif lemah sebesar 32,6%. Pengaruh yang relatif lemah tersebut secara langsung terjadi secara signifikan, perhatikan uji individual dimana thitung yang dihasilkan lebih besar tprobability sig atau 6,067 > 0,000 (α < 0,01)
Sociological Aspects Of Eyes In The Land Of Melus And Their Relevance To Indonesian Language Learning Alfia Nurul Hidayah; Pujiarti Pujiarti
Journal of Language, Literature, and Educational Research Vol. 2 No. 1 (2025): June
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jolle.v2i1.1991

Abstract

Purpose of the study: This study aims to describe the sociological aspects of literature contained in the novel Mata di Tanah Melus by Okky Madasari, its social functions, and its relevance to Indonesian language learning in Madrasah Tsanawiyah. Methodology: This study used a qualitative descriptive method. Data were collected from the novel Mata di Tanah Melus and interviews with informants including educators and students. Data collection employed content analysis and in-depth interviews. Data were validated using source and theory triangulation, and analyzed using an interactive model and literary sociology approach based on Ian Watt's theory. Main Findings: The study found socio-cultural aspects in the novel including knowledge systems, beliefs, kinship, tools and livelihood systems, and language. Social functions of the novel were reflected in positive reader responses indicating moral and educational value. The novel was also found to be relevant to Indonesian language learning, particularly in appreciation and review of literary texts aligned with the 2013 curriculum for Madrasah Tsanawiyah. Novelty/Originality of this study: This study uniquely integrates literary sociology analysis with educational application by linking the socio-cultural content of a children's fantasy novel to curriculum-based Indonesian language instruction. It provides a model for using literary texts with cultural depth in character-building education at the junior secondary level.