Articles
Supervisi Akademik Sebagai Upaya Meningkatkan Kualitas Guru Di Sekolah Dasar
Ibrahim Ibrahim
Jurnal Pendidikan : Riset dan Konseptual Vol 3 No 3 (2019): Volume 3, Nomor 3, Juli 2019
Publisher : Lembaga Penelitian dan Pengabdian Universitas Nahdlatul Ulama Blitar
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DOI: 10.28926/riset_konseptual.v3i3.130
Penelitian ini bertujuan untuk memperbaiki kualitas guru di SDN 47/V Sungai Gebar melalui kegiatan supervisi akademik. Penelitian ini merupakan Penelitian Tindakan Sekolah (PTS) yang dilakukan oleh kepala sekolah ke seluruh guru kelas yang berjumlah 6 orang. Pelaksanaan supervisi akademik dilakukan dalam dua siklus. Data diperoleh dari hasil observasi pada aspek kedisiplinan dan kualitas pembelajaran. Hasil penelitian menunjukkan bahwa rata-rata skor kedisiplinan meningkat dari 71,88 menjadi 87,50 dan skor kualitas pembelajaran yang dirancang dan dilaksanakan oleh guru juga meningkat yakni sebesar 74,17 pada sikus 1 menjadi 90,83 pada siklus 2. Di sisi lain, dalam pelaksanaan supervisi terdapat beberapa hambatan yakni agenda eksternal mendadak yang harus dilaksanakan bersamaan dengan kegiatan supervisi, dan guru cenderung canggung ketika supervisi dilaksanakan. Pentingnya kegiatan supervusi akademik ini harus dilakukan secara kontinu. Hal tersebut bertujuan agar kualitas pendidikan selalu termonitor dan terjaga.
KOMUNIKASI BUDAYA DALAM TRADISI “MAKAN TAL” MELAYU
Ibrahim Ibrahim
Jurnal Al-Hikmah: Jurnal Dakwah Vol 10, No 1 (2016)
Publisher : INSTITUT AGAMA ISLAM NEGERI PONTIANAK
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DOI: 10.24260/al-hikmah.v10i1.549
`Makan tal` adalah salah satu tradisi yang masih diamalkan oleh banyak masyarakat Melayu di Nanga Jajang. Tradisi ini dilakukan berkaitan dengan kelahiran seorang anak bayi dalam sebuah keluarga. Tradisi ini dipercayai oleh masyarakat Melayu Nanga Jajang sebagai berpengaruh terhadap kesehatan ibu dan bayinya hingga berakhirnya masa menyusui. Tradisi ini lebih identik dengan praktek menjaga kesehatan ibu dan bayi secara tradisional. Kajian ini mendapati setidaknya ada tiga jenis `makan tal` di Nanga Jajang, yakni `tal angat` (panas), `tal colap` (dingin), dan `tal ntaradua` (sedang). Berdasarkan tinjauan komunikasi budaya, didapati sedikitnya 7 nilai yang terkandung dalam tradisi `makan tal` pada masyarakat Melayu, yakni; untuk pemulihan kesehatan ibu setelah melahirkan, untuk memperbanyak ASI, untuk kesehatan anak bayi, untuk menjaga keseimbangan alam, bernilai ekonomis, untuk menjaga kesehatan secara alamiah, serta untuk memelihara identitas diri dan keturunan.
PENGARUH TINGKAT SUKU BUNGA KREDIT TERHADAP LABA PADA PT BANK RAKYAT INDONESIA (PERSERO) Tbk. UNIT MANGGALA MAKASSAR
Ibrahim Ibrahim
AkMen JURNAL ILMIAH Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia
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This study aims to determine the effect of the interest rate of credit to profit at PT Bank Rakyat Indonesia (Persero) Tbk Unit Mangala Makassar). This study uses secondary data reporting changes in income and interest rates from Bank BRI Unit Mangala in Makassar. Data were analyzed with descriptive quantitative method, then used a simple linear regression analysis model to see the effect of the interest rate on profits. The results showed that 1. Factors interest rate effect on profit at PT Bank Rakyat Indonesia (Persero), Tbk Unit Mangala in Makassar. 2. The decline in mortgage interest rates will not mean lower profits, but instead raise bank.3 profit. Increased lending rates will allow a decrease in profit, due to high lending rates.
IMPLEMENTASI AKUNTANSI SYARIAH MUDHARABAH MENURUT STANDAR AKUNTANSI KEUANGAN PADA PT. BANK MUAMALAT INDONESIA CABANG MAKASSAR
Ibrahim Ibrahim
AkMen JURNAL ILMIAH Vol 10 No 1 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia
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This study aimed to determine whether the accounting is in conformity with the Islamic mudaraba Accepted Accounting Principles (GAAP) in the PT. Bank Muamalat Indonesia Makassar Branch. The analysis method used is descriptive comparative analysis method, ie by comparing the accounting treatment for the results conducted by Bank Muamalat Indonesia Cab. Makassar with the accounting treatment under Statement of Financial Accounting Standards (IFRSs). From the analysis it can be concluded the discussion: First, for financing the accounting treatment in accordance with Financial Accounting Standards generally recognized where cash financing and measurement basis using historical cost. Second, for the accounting treatment of revenue sharing by PT. Bank Muamalat Indonesia is not in accordance with GAAP especially regarding recognition method in which the Bank Muamalat recognized on cash basis while the SAK stated that income and interest expense recognized on accrual basis. Third, for the accounting treatment of revenue in terms of fees and commissions is not appropriate because the SAK Muamalat fee and commission income is recognized immediately as revenue in all periods, while in commission income and fees SAK indirectly acknowledged its entirety as revenue in the period but estimated according the credit period. This more clearly illustrates how commissions and fees revenue in each period.
ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE CAMEL PADA PT. BANK SULSELBAR
Ibrahim Ibrahim
AkMen JURNAL ILMIAH Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia
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This study aims to determine the financial performance. Bank Sulselbar years 2009-2011 by using the CAMEL. The method of analysis used in this study is descriptive, ie by analyzing financial statements using the CAMEL method in assessing the performance of companies on the PT. Bank Sulselbar. The results of the study showed that ; aspect ratio of capital as measured by Capital Adequacy Ratio (CAR) during 2009 to 2011 was ranked 1 or log in predicate healthy. This is because the value of the CAR above the standard minimum capital obligations is above 8%. Aspects of asset quality as measured by the ratio of Non Performing Assets (APB) during 2009 to 2011 was ranked 1 or log in predicate healthy . This is because the value of the ratio achieved APB does not exceed 5%, in accordance with the standards set by Bank Indonesia . Aspects of asset quality as measured by the ratio of non-performing loans (NPLs) during 2009 to 2011 was ranked 1 or log in predicate healthy. This is because the value of the NPL ratio has achieved the minimum standards of Bank Indonesia because they have NPL ratios below 5%. Aspects of profitability as measured by ROA ratio during 2009 to 2011 was ranked 1 or log in predicate healthy. This is because the value achieved ROA was 1.25% above the bank's health standards compliant according to Bank Indonesia. Aspects of profitability as measured by ROA ratio during 2009 to 2011 was ranked 1 or log in predicate healthy. This is because the value of ROA ratio is achieved not exceed 93.5%, in accordance with the standards set by Bank Indonesia. Aspects of liquidity as measured by the ratio LDR during 2009 to 2011 was ranked 4 or log in less healthy predicate. This is because the LDR value achieved is between 100% - 120%
KONTRIBUSI RETRIBUSI PELAYANAN KESEHATAN GIGI DAN MULUT TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SULAWESI SELATAN
Ibrahim Ibrahim
AkMen JURNAL ILMIAH Vol 9 No 1 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia
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This study aims to find out the contribution Levy Dental and Oral Health Services for Revenue of South Sulawesi province in 2006-2010 and to determine the trend of the development contribution levies Dental and Oral Health Services 2006-2010. The analytical method used is the method of contribution and trend analysis. From the results of this study indicate bahawa number of cases handled by the Center for Dental and Oral Health Services of South Sulawesi province has decreased from 2006 to 2008 while in 2009 through 2010 has increased. Acceptance fee of oral health services from 2006 to 2008 has decreased while in 2009 until the year 2010 has increased. Levy contribution of oral health services to the revenue (PAD) at the Center for Dental and Oral Health Services of South Sulawesi province from 2006 until 2010 relafif still very small at less than 1%, that number also fluctuated from year to year due to number of cases handled by the amount of fluctuation. Trend development contribution levy of oral health services at the Center for Dental and Oral Health Services of South Sulawesi province is a kind of a positive trend, so that if the value of X increases, the value of Y, the contribution levy of oral health services is also increasing but the increase is not too significant .
ANALISIS BIAYA RELEVAN UNTUK PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA PT. BS POLYMER DI MAKASSAR
Ibrahim Ibrahim
AkMen JURNAL ILMIAH Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia
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The aim of this study was to determine whether special orders can be accepted or not by using the relevant cost analysis. While the method of analysis separation semi-variable costs into fixed costs and variable costs, by using the method of least squares regression (least square regression method) and the relevant cost analysis of alternative elections with a special order and without special orders, where the variable used is the Contribution Margin. The results of the discussion and analysis is Based on the calculation of relevant costs, showed that PT.BS Polymer has not done a cost analysis relevant appropriately. From the analysis of the relevant costs, in particular the decision to accept or reject special orders showed that of the proposed alternative capable of providing benefits to the company. Based on the results of the analysis show that the special order special order of PT.Semen Tonasa and PT. Semen Batam acceptable
PENGARUH INDEPENDENSI DAN PROFESIONALISME AUDITOR INTERNAL TERHADAP PENDETEKSIAN KECURANGAN (FRAUD) (Studi Empirik Pada PT. Semen Tonasa Kabupaten Pangkep)
Ibrahim Ibrahim
AkMen JURNAL ILMIAH Vol 12 No 3 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia
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The aim of this study was to analyze the effect of the independence of the professionalism of an internal auditor to detect fraud (fraud) in the cement company located in Sulawesi Selatan.Metode analysis is test data quality, classic assumption test, hypothesis testing, regression analysis, the coefficient determination, and significant test and test simultaneously. Based on the partial test results between the independence of the internal auditor with the detection of fraud, especially in PT. Semen Tonasa Pangkep significant and positive effect. It can be said that the more the independence of the internal auditor would be able to prevent the detection of fraud occurring within the company. Thus the hypothesis is proven. Results of regression test between the professionalism of internal auditors with the detection of fraud, which is partially no significant effect between the internal auditor's professionalism in conducting the detection of fraud that occurred in PT. Semen Tonasa Pangkep. Thus the hypothesis is proven.
PENGARUH INDEPENDENSI DAN PROFESIONALISME TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTANPUBLIK MAKASSAR
Ibrahim Ibrahim
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia
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This study aim to determine (1) the positive influence of independence on audit quality in the public accounting firm in Makassar, (2) Determine the influence of professionalism on audit quality in public accounting in Makassar and (3) Effect of independence and professionalism of the quality audit at accounting firm public in Makassar. The analytical method used mainly in this research is using test instruments that test the validity and reliability test, also using inferential analysis is the method of linear regression and classical assumption in the test questionnaire. The results of this study are (1) independent variables (X1), independence is not positive and significant impact on audit quality equal to (0.382) with a significant level (0.705). It means independence for auditors is very important to note although there was positive and significant effect on audit quality. (2) Variable Professionalism (X2), professionalism is not positive and significant impact on audit quality equal to (0.978) with a significant level (0.337). This means professionalism for auditors is very important to note although there was positive and significant impact on audit quality, and (3) Based on the test results F independence and professionalism significantly influence jointly on audit quality
PENGARUH KEJELASAN SASARAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP SENJANGAN ANGGARAN
Ibrahim Ibrahim
AkMen JURNAL ILMIAH Vol 17 No 2 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia
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The aim of the research are to know the effect budget target clarity towrads budgetary slack. To know the effect of organization Commitment towards budgetary slack. To know the effect simultaneously of budget target clarity and organization commitment towards budgetary slack. The method used is regression analysis which is one of the analyzes which aims to determine the effect of one variable to another variable. The result of this research show budget target clarity has an negative significant effect to wards budgetary slack, with significant value is 0,004 is smaller than 0,05. This means that the clearer the budget targets made at Takalar district government agencies, the lower the budgetary gap that accurs. Organization commitment has negative effect towards budgetary slack, with the value of significant is 0.010 smaller than 0,05. It means the employes of government agency at Takalar district have good organization commitment thereby reducing the creation of budgetary slack. Budget target clarity and organizational commitment simultaneously effect towards budgetary slack with the significant value is 0,004 it means is smaller than 0.05. this means that the budget targets are made clearer and the organizational commitment that is high in each employee at the local governmental agency of Takalar district will reduce the occurrence of budget gaps that will occur.