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Konsentrasi Auditor dan Penetapan Fee Audit: Investigasi Pada BUMN Michell Suharli; Nurlaelah Nurlaelah
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 2 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This research is aimed to test the influence of auditor concentration ratio, KAP size, the size of company auditee and number of subsidiary company towards an audit fee. The samples of this research are 22 BUMN companies in periode 2002-2004. The data is taken from the annual report of companies. This study use linear regression which consists of two variables. The first is dependent variable this is audit fee. The second variable is independent variable consist of ratio concentration variable, KAP size, company auditee size and company subsidiary. The result of the study shows that there are two significant variables i.e. ratio concentration and company auditee size. More over, it is also found that there are two unsignificant variables namely KAP size and the number of subsidiary company.Keywords: Concentration Auditor, audit fee, auditing.
PENGEMBANGAN MEDIA PEMBELAJARAN KOTAK POP UP UNTUK MENINGKATKAN MOTIVASI BELAJAR SISWA MATERI CAHAYA DAN ALAT OPTIK KELAS VIII SMPN 19 MATARAM Nurlaelah Nurlaelah; Johri Sabaryati; Zulkarnain Zulkarnain
ORBITA: Jurnal Kajian, Inovasi dan Aplikasi Pendidikan Fisika Vol 5, No 1 (2019): Mei
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.855 KB) | DOI: 10.31764/orbita.v5i1.895

Abstract

Tujuan dari penelitian ini untuk mengembangkan media pembelajaran kotak pop up pada pokok bahasan cahaya dan alat optik, untuk meningkatkan motivasi belajar siswa. Penelitian ini menggunakan metoderesearch and development (R & D). Sebagai subjek dalam penelitian ini adalah siswa SMPN 19 Mataram Kelas VIIIC sebanyak 35 siswa. Data diperoleh melalui wawancara, angket dan dokumentasi. Teknik analisisdata yang digunakan adalah deskriptif kualitatif untuk mengukur motivasi belajar siswa. Hasil penelitian menunjukkan bahwa media pembelajaran yang dikembangkan berupa kotak Pop Up memiliki kriteria yangsangat baik berdasarkan penilaian dari ahli dan praktisi. Media kotak pop up yang dikembangkan juga memiliki kriteria yang cukup baik untuk meningkatkan motivasi belajar siswa dengan persentase sebesar 75% biladibandingkan sebelum menggunakan kotak Pop Up yaitu sebesar 49%. Peningkatan motivasi belajar secara klasikal juga berada pada kriteria sedang dengan normalisasi gain sebesar 0,50. Berdasarkan hasil daripenelitian ini dapat disimpulkan bahwa media pembelajaran kotak pop up dapat meningkatkan motivasi belajar siswa kelas VIIIC SMPN 19 Mataram Tahun Pelajaran 2017/2018.
IMPLEMENTASI KOMUNIKASI ORGANISASI PIMPINAN DALAM PELAKSANAAN PENJAMINAN MUTU PENDIDIKAN DI IAIN BONE Makmur Jaya Nur; Mansyur Ramli; Baharuddin Semmaila; Nurlaelah Nurlaelah
Al-Qalam: Jurnal Kajian Islam dan Pendidikan Vol 13 No 1 (2021): Volume 13 Nomor 1 Juni 2021
Publisher : LP2M Institut Agama Islam Muhammadiyah Sinjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47435/al-qalam.v13i1.610

Abstract

Penelitian ini dilakukan dengan tujuan menganalisis implementasi komunikasi organisasi pimpinan dalam pelaksanaan penjaminan mutu pendidikan di IAIN Bone. Jenis penelitian ini adalah penelitian kualitatif pendekatan studi kasus. Data primer diperoleh dari pimpinan perguruan tinggi dan dosen IAIN Bone. Data sekunder diperoleh dari dokumen. Pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Analisis dilakukan dengan mereduksi data, menyajikan dan menarik kesimpulan. Hasil penelitian menemukan bahwa komunikasi organisasi pimpinan dalam pelaksanaan penjaminan mutu pendidikan melalui dua bentuk, yaitu komunikasi formal dan komunikasi informal. Komunikasi formal dilakukan melalui tiga bentuk, yaitu komunikasi ke bawah, kemunikasi ke atas, dan komunikasi horizontal. Sementara komunikasi informal merupakan komunikasi yang dilakukan dengan penuh keakraban di antara anggota percakapan tanpa dibatasi oleh struktur maupun jabatan dalam organisasi. Anggota perkacakapan informal tidak hanya dalam satu fakultas, akan tetapi terkadang melibatkan dosen dan pegawai lintas fakultas dan jurusan. Implikasi penelitian, perguruan tinggi hari ini semakin tertantang untuk terus meningkatkan mutu pendidikan, baik berbasis BAN-PT maupun mutu berbasis penilaian masyarakat. Pendekatan BAN-PT, mutu perguruan tinggi nyaris ditentukan oleh kelengkapan administrasi dan dokumentasi. Akan tetapi, mutu dalam penilaian masyarakat diukur berdasarkan kebermanfaatan mahasiswa atau alumni dari suatu perguruan tinggi
Model Pembelajaran Respons Verbal dalam Kemampuan Berbicara Nurlaelah Nurlaelah; Geminastiti Sakkir
Edumaspul: Jurnal Pendidikan Vol 4 No 1 (2020): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1487.744 KB) | DOI: 10.33487/edumaspul.v4i1.230

Abstract

The purpose of this study is to find out the effect of the implementation of verbal response learning model to the speaking ability students of Class X Madrasah Aliyah PP DDI As-Salman Allakuang Sidenreng Rappang Regency. This research was conducted in Madrasah Aliyah PP DDI As-Salman Allakuang Sidenreng Rappang Regency. The research method used quantitative method. The subject of the research is the students of class X Madrasah Aliyah PP DDI As-Salman Allakuang Sidenreng Rappang Regency academic year 2016/2017. The data collection technique used a test with two stages of data retrieval, the first test to determine the speaking ability before the students were given treatment (pretest) and the second stage to determine students' speaking ability after being given treatment (posttest). Results based on db of 52 converted to t-table at the 5% significance level obtained the price of 1.671. Criteria of submission are if t-test ≥ t-tabel then Ha accepted and Ho rejected, otherwise if t-test ≤ t-table then Ha rejected and Ho accepted. It turns out that t-test is magnitude 2.33 more than t-table, hence alternative hypothesis accepted and null hypothesis rejected. Based on these results it can be concluded that the application of verbal response learning model significantly affects the speaking ability of grade X Madrasah Aliyah PP DDI As-Salman Allakuang of Sidenreng Rappang Regency.
VALUE STREAM MAPPING FOR WASTE IDENTIFICATION IN THE LOW COST HOUSE CONSTRUCTION PROCESS (CASE STUDY: XYZ HOUSING Nurlaelah Nurlaelah
International Journal of Civil Engineering and Infrastructure Vol 2, No 2 (2022): IJCEI Volume 2 No. 2
Publisher : University Of Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.934 KB) | DOI: 10.24853/ijcei. 2. 2. 37-47

Abstract

XYZ housing is a low cost  housing created by developers with low-income individuals in mind. However, a lot of individuals bemoan the state of their houses because of flaws like leaks, peeling paint, and other issues. This is unquestionably connected to the way the contractor handled the construction process. When there are signs of waste, particularly when there are delays and waste inventories, it is possible that there will also be additional sorts of waste throughout implementation. By employing the value stream mapping method, this study seeks to both detect and simultaneously minimize or eliminate waste that happens during the construction of affordable homes. Two key tasks are completed: creating an overview of the current state map, which represents the state of the development process currently, and offering solutions and suggestions for improvement given as a future state map.
Economic Empowerment and Prevention of the Spread of Covid-19 in Traditional Markets Through Partner Coffee Promotion Mega Fia Lestari; Muhammad Ikram Nur Fuady; Nurfadilla Nurfadilla; Nurlaelah Nurlaelah; Nurul Hulwanita Sharfina
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 5 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v5i2.4842

Abstract

Inovasi dalam meningkatkan ekonomi masyarakat dan sosialisasi pencegahan Covid-19 sangat diperlukan, khususnya ekosistem pasar tradisional. Pengabdian ini bertujuan meningkatkan pengembangan ekonomi entitas pasar tradisional sekaligus melakukan sosialisasi pemutusan mata rantai penyebaran virus korona. Lokasi pengabdian berada di Pasar Pakalu, Kabupaten Maros. Metode pelaksanaan menggunakan metode Participation Action Research (PAR) dengan bekerjasama dengan toko kopi Abdul Kadir sebagai mitra. Pengabdian yang berlangsung selama satu bulan ini membuahkan beberapa hasil, yaitu antusiasme dan kesadaran pengunjung pasar untuk menggunakan masker dan mencuci tangan meningkat seiring dengan hadirnya flyer dan banner informasi pencegahan Covid-19 di toko mitra, dimana pengunjung pasar mendengarkan sosialisasi yang diberikan. Selanjutnya, pemasukan hasil penjualan kopi mitra juga meningkat sebesar 30%, dimana sebelumnya mitra mengeluhkan penurunan pemasukan sejak masa pandemi. Hasil evaluasi memperlihatkan bahwa promosi langsung tim pengabdi bersama mitra meningkatkan daya tarik toko mitra yang berbeda dengan pedagang lain, sehingga pengunjung yang awalnya tidak berniat membeli kopi, berubah pikiran dan membeli dagangan mitra. Secara garis besar, pengabdian ini telah berhasil meningkatkan ekonomi pedagang sekaligus mengedukasi warga lokal pasar tradisional tentang cara mencegah penularan Covid-19.
Internal Control at Tax Office Pratama Madya Makassar Nurlaelah Nurlaelah; Gery Cristyo Dalim; Siti Hajrah Salatun
Proceeding of The International Conference on Business and Economics Vol. 1 No. 1 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i1.1385

Abstract

A control environment is crucial to preventing businesses at the Makassar Tax Office from committing fraud. Due to its collection of state funds and access to private taxpayer data, including financial and personal identification, it is susceptible to fraud. This study assesses the various elements of the control environment at the Makassar Intermediate Tax Service Office using the COSO Internal Control Framework, 2021 edition. A case study and a qualitative descriptive method are both used in this research. There are 85 workers in this tax office. Semi-structured interviews with twenty informants from different departments were used to gather primary data. Literature reviews, reports, regulations, and internet sources were used to gather secondary data. The use of theme analysis is one of the novel ideas in this study. 37 themes were the outcome, and these served as measurements to assess if the environmental control components were appropriate. The Makassar Intermediate Tax Service Office possesses 28 out of 37 measures, as indicated by the research findings. The findings show that working hours violations are a component of "The organisation demonstrates commitment to integrity and ethical values." The Indonesian Financial Audit Agency's research indicates that for components to function independently, an internal compliance unit is necessary.
Power Point Learning Media on Students' Interest in Learning in Social Sciences Subjects at SD Inpres Paranga District. Ulu Ere District. Bantaeng Nurlaelah Nurlaelah; Nurdin Nurdin; Rubianto Rubianto
International Journal of Multilingual Education and Applied Linguistics Vol. 1 No. 2 (2024): May: International Journal of Multilingual Education and Applied Linguistics
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijmeal.v1i2.17

Abstract

The main problem in this research is whether there is an effect of using interactive PowerPoint learning media on fourth grade students' interest in learning in social studies subjects at SD Inpres Parang, Ulu Ere District, Bantaeng Regency. Meanwhile, the aim of the research carried out was to determine the effect of using interactive power point learning media on fourth grade students' interest in learning in social studies subjects at SD Inpres Paranga District. Ulu Ere District. Bantaeng. This type of research is pre-experimental research with a quantitative approach. The sample in this research was fourth grade students at SD Inpres Paranga, Ulu Ere District, Bantaeng Regency. The results of the research show that there is an influence of the use of interactive power point media on the learning interest of fourth grade students at SD Paranga Presidential Instruction, District. Ulu Ere Bantaeng Regency. The design used in this experimental research is one group pretest-posttest design. This can be seen from the comparison between the pre-test and post-test scores. The average pre-test score obtained was 55.47. The average score was in the 55-64 interval which was included in the medium category. However. The average posttest value obtained was 81.94 which was in the 65-84 interval, which means it was in the high category. The research results were obtained by researchers using at distribution table with a significance level of a = 0.05 and d. b = N-1 =17-1=16 then we get t0.05 = 1.024. After obtaining t Count = 10.45 and t Table = 1.024, we get t Count > t Table or 10.45 > 1.024 so it can be concluded that the use of Interactive Power Point Media has an effect on the learning interest of class IV students at SD Inpres Paranga District. Ulu Ure District. Bantaeng. So it can be concluded that H0 is rejected and Ha is accepted. This means that there is a significant difference in the influence of the use of interactive power point media on interest in learning social studies among fourth grade students at SD Inpres Paranga District. Ulu Ere District. Bantaeng.
Juridical Analysis of Investment in Batam : Case Study in The Rempang-Galang Area Nurlaelah Nurlaelah; Darwis Anatami; Sayid Fadhil; Soerya Respationo; Erniyanti Erniyanti
International Journal of Social Welfare and Family Law Vol. 1 No. 4 (2024): October : International Journal of Social Welfare and Family Law
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijsw.v1i4.51

Abstract

Investment is an essential instrument for capitalist countries to boost the national economy and create job opportunities for the community. Investment in Indonesia began with Foreign Investment Law No. 56 of 1964, which was later updated with Foreign Investment Law No. 25 of 2007 in line with the times. To increase investor interest in entering Indonesia, the government enacted Job Creation Law No. 11 of 2020, which was further updated through the Job Creation Law up to 2023. Due to the complexity and increasing number of investors facing obstacles such as land acquisition and regional policies, a Presidential Regulation on National Strategic Projects (PSN) was issued. The government's hopes and expectations for smooth investor operations do not always align with implementation. Specifically, PSNs often result in agrarian conflicts for local residents whose land is taken over for PSN purposes. In the context of investment in Batam, particularly the Rempang Eco-City Development Plan in the Rempang-Galang area, clashes occurred and drew national attention and concern from various experts when land measurements began by PT MEG, escorted by the Joint Team comprising police, TNI, and the Ditpam Batam Management Agency (BP Batam). They have not reached an agreement but are already being pushed for swift execution. The obstacles to investment in the PSN Rempang Eco-City include conflicts arising from legal uncertainties over land ownership since the administrative change from Bintan Selatan District to Batam City, becoming Galang District since 1980. Represented by their legal counsel LBH GP Asnhor, they demand legal certainty over their ancestral land to be issued certificates, enabling fair and humane compensation. This demand has been submitted to President Joko Widodo regarding the request for land legality for the villages on Rempang Island, Galang Island, and New Galang Island on behalf of the chairman of the Local Indigenous People's Relatives (KERAMAT) Gerisman Ahmad. Due to these obstacles and conflicts, the central government, through President Joko Widodo, issued Presidential Regulation No. 78 of 2023 on Handling Social Community Impacts in the Context of Land Provision for National Development. However, as of July 2024, there has not been a comprehensive agreement between the community, the Batam City government, and the head of BP Batam. The government is taking a softer approach by personally approaching residents to relocate to Tanjung Banon, where four model houses have been provided as promised incentives for those willing to move.