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Pengembangan Media Pembelajaran Engklek Pada Mata Pelajaran IPAS untuk Siswa Kelas IV SDN Kesek 1 Kabupaten Bangkalan Jaza, Khoiron; Mutmainnah, Mutmainnah; Nurfadila, Ukhtul Izza; Arifin, Angeli; Maghfiroh, Siti; Pratikno, Ahmad Sudi
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.29801

Abstract

Media pembelajaran engklek PETA (peraturan daerah ) pada pembelajaran IPAS khususnya materi IPS di kelas IV SDN Kesek I Bangkalan, bertujuan untuk meningkatkan pemahaman siswa pada materi IPS berdasarkan permasalah yang ditemukan. Permasalahannya yaitu kurangnya penggunaan media pembelajaran dalam proses belajar IPAS. Kurangnya penggunaan media dipengaruhi oleh peran guru yang kurang maksimal dan kurang mampu membuat media yang sesuai dengan materi yang ada pada pelajaran IPAS. Tujuan penelitian ini untuk mengembangkan media pembelajaran engklek, sebagai solusi sehingga siswa dapat antusias dalam belajar dan memperkenalkan kebudayaan Indonesia pada siswa SD. Teknik pengumpulan data adalah wawancara, observasi, dan dokumentasi. Metode yang digunakan R&D dengan desain ADDIE. Hasilnya pada penelitian ini media pembelajaran engklek layak dikembangkan dan mendapat hasil validasi 0,9 menggunakan rumus aiken v, dan mendapatkan nilai tinggi. Artinya media pe,belajaran engklek layak dikembangkan di kelas IV SDN Kesek I Bangkalan. Respond an antusias siswa saat demonstrasi penggunaan sangan baik, dan dapat disimpulkan media engklek PETA layak digunakan.
IMPLIKASI PUTUSAN MAHKAMAH KONSTITUSI NOMOR 46 / PUU-VIII/ 2010 TERHADAP TUNJANGAN ANAK LUAR KAWIN PEGAWAI NEGERI SIPIL Maghfiroh, Siti
NOVUM : JURNAL HUKUM Vol. 5 No. 03 (2018): Novum : Jurnal Hukum
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2674/novum.v5i3.36067

Abstract

Putusan MK No.46/PUU-VIII/2010 memberikan dampak akan kedudukan dan status hukum anak luar kawin menjadi jelas dan terbuka. Faktanya belum ada pengaturan yang lebih jelas mengenai hak-hak yang diperoleh anak luar kawin khususnya bagi Pegawai Negeri Sipil, termasuk dalam hal ini tunjangan sebagai anak PNS, sedangkan putusan MK ini bersifat final dan mengikat. Tujuan penelitian ini,untuk menganalisis ada tidaknya implikasi Putusan MK No.46/PUU-VIII/2010 terhadap status dan kedudukan Anak Luar Kawin PNS dan menganalisis Pengaturan PNS untuk memperoleh Tunjangan bagi Anak Luar Kawin pasca keluarnya Putusan MK No. 46/ PUU-VIII/ 2010. Penelitian menggunakan penelitian normatif dengan pendekatan perundang-undangan,konseptual dan kasus. Teknik analisis secara preskriptif yaitu merumuskan dan mengajukan pedoman dan kaidah yang harus dipatuhi oleh praktik hukum dan dogmatik hukum. Hasil penelitian ini menunjukkan bahwa implikasi dari putusan MK No.46/PUU-VIII/2010 merupakan putusan yang mengikat semua pihak dan tak terkecuali terhadap PNS yang memiliki anak luar kawin agar anak luar kawin bisa mendapatkan keadilan dengan hak yang sama. Pengaturan anak luar kawin untuk mendapatkan tunjangan yaitu memberikan akte atau surat keterangan kelahiran, Putusan pengadilan atas pengakuan anak dan memberikan hasil dari tes DNA yaitu sesuai dengan putusan MK No.46/PUU-VIII/2010 tentang anak luar kawin sepanjang bisa dibuktikan dengan ilmu pengetahuan dan pengakuan yuridis dari orang tua biologis si anak. Aturan tunjangan anak PNS diatur dalam SE Bersama Menkeu dan Kepala Badan Administrasi Kepegawaian Negara Nomor: SE.1.38/DJA/I.0/7/80 (NO.SE/117/80) Nomor 19/SE/1980. kendala yang dihadapi masih belum ada pengaturan yang jelas setelah keluarnya putusan MK No.46/PUU-VIII/2010.
THE INFLUENCE OF INTEGRITY, COMPETENCE AND WORK EXPERIENCE OF AUDITORS ON AUDIT REPORTS Nisa, Zahra Ainun; Maghfiroh, Siti; Fitrijati, Krisnhoe Rachmi; Faturokhman, Agus
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 1 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.17331

Abstract

The auditor is expected to produce a reliable audit report that is used as a basis for decision-making. Especially in the quality of audit results, the quality of audit work is assessed from the audit results by the auditor to process the decision-making obtained. One of the quality audit results is conveyed in the form of an audit report. Furthermore, audit reports as formal media used by auditors in communicating to interested parties about the conclusions of the audited financial statements. The purpose of this study is to empirically determine the influence of integrity, competence and work experience of auditors on audit reports. Several factors affect the audit report including integrity, competence and work experience. This research is motivated by the existence of a phenomenon in the form of a discrepancy that exists in audit practice at the inspectorate. The method used in this study is descriptive quantitative. The theory used in this research was attribution theory and the samples in this study were internal auditors in the inspectorates of Banyumas, Purbalingga, Banjarnegara and Cilacap districts. This study used purposive sampling with criteria of the sample they have worked with and experienced for two years. Classical assumption tests are carried out first and data testing is used validity and reliability tests. Furthermore, data were tested using SPSS version 20 using multiple linear regression and hypothesis tests. There are 102 respondents which shows that integrity has a positive effect on audit reports, competence has no effect on audit reports and work experience has no effect on audit reports.
The Impact of Dividend Payout Ratio, Leverage, and Profitability on Cash Holdings of Retail Companies Listed on the IDX from 2017 to 2023 Rohmayati, Nita Selvia; Maghfiroh, Siti
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.597

Abstract

The purpose of this study is to examine the simultaneous and partial effects of profitability, leverage, and dividend payout ratio on cash holdings in retailing companies that are listed on the Indonesia Stock Exchange between 2017 and 2023. This study employs a quantitative approach, using a purposive sampling strategy to select 12 organizations from a population of 43 companies. Descriptive statistics, multiple linear regression analysis, traditional assumption testing, and hypothesis testing were used in this study's data analysis. The study's findings concurrently demonstrate how cash holdings are impacted by the variables of profitability, leverage, and dividend payout ratio. According to the study's findings, retail businesses should concentrate on managing debt as best they can since it has been shown to impact their cash holdings. As a result, the business can maintain stable cash holdings.
The Impact of Dividend Payout Ratio, Leverage, and Profitability on Cash Holdings of Retail Companies Listed on the IDX from 2017 to 2023 Rohmayati, Nita Selvia; Maghfiroh, Siti
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.597

Abstract

The purpose of this study is to examine the simultaneous and partial effects of profitability, leverage, and dividend payout ratio on cash holdings in retailing companies that are listed on the Indonesia Stock Exchange between 2017 and 2023. This study employs a quantitative approach, using a purposive sampling strategy to select 12 organizations from a population of 43 companies. Descriptive statistics, multiple linear regression analysis, traditional assumption testing, and hypothesis testing were used in this study's data analysis. The study's findings concurrently demonstrate how cash holdings are impacted by the variables of profitability, leverage, and dividend payout ratio. According to the study's findings, retail businesses should concentrate on managing debt as best they can since it has been shown to impact their cash holdings. As a result, the business can maintain stable cash holdings.
TEHNIK MARKETING PRODUK PADA YAYASAN PONDOK PESANTREN Arofah, Triani; Maghfiroh, Siti; Sunarmo, Agus; Purwati, Atiek Sri; Widianingsih, Rini
Jurnal Pengabdian Bisnis dan Akuntansi Vol 2 No 2 (2023): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.2.11340

Abstract

The aim of this community service activity is to transfer information and knowledge to Islamic boarding school managers so that they have marketing technical skills in marketing products. The activity participants consisted of teachers and managers of the Bahrul Uulum Purbalingga Islamic Boarding School Foundation, Central Java. The training method is implemented by providing training, mentoring on marketing techniques and question and answer discussions. It is hoped that the results of the activity will be able to contribute to the Bahrul Uulum Islamic Boarding School in terms of improving skills and usefulness as an alternative source of additional income. Recommendations for further activities include training related to managing cost calculations in making bouquets and other marketing costs.
MANAJEMEN KEUANGAN UNTUK UMKM Maghfiroh, Siti
Jurnal Pengabdian Bisnis dan Akuntansi Vol 2 No 2 (2023): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.2.11419

Abstract

MSMEs are the main pillars (soko guru) of the Indonesian economy, the success of MSMEs is expected to improve the Indonesian economy as a whole. The success of MSMEs in running their business cannot be separated from the ability of MSMEs to manage funds. Good fund management will be very useful in making MSME decisions. One form of information that is useful in the decision making process by the owner or manager is accounting information (bookkeeping). MSME accounting is an information system that identifies, organizes and communicates MSME economic information. Economic information is useful for decision making. Financial reports are a process of transactions, recording processes and ultimately become financial reports. Financial reports consist of: balance sheet, profit and loss report and notes to financial reports.
The Legal Politics Of Relocating The National Capital: An Analysis Of Law No. 21 Of 2023 From The Perspective Of Mahfud Md’s Theory Of Legal Politics Ansori, Saiful; Maghfiroh, Siti
Jurnal El-Thawalib Vol 6, No 5 (2025)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/el-thawalib.v6i5.17165

Abstract

This article examines the close relationship between law and politics from a legal-political perspective, emphasizing Mahfud MD's thinking and its implementation in the formation of Law Number 3 of 2022 concerning the National Capital (IKN), which was later revised into Law Number 21 of 2023. This study utilizes political configuration theory and the character of legal products. This research is qualitative with a normative-juridical approach. The data sources consist of primary and secondary sources. Data collection techniques were conducted through literature review and systematic document review of primary and secondary legal sources. The data analysis technique used was normative-juridical analysis. This research demonstrates that law is inherently inseparable from political interests. The case study of the IKN Law demonstrates executive dominance and a solid political coalition, with a rapid legislative process but minimal public participation. The resulting law tends to be conservative-elitist, despite containing aspirational elements such as equitable development and sustainability. These findings confirm that law as a political product can function to legitimize strategic policies, but also leaves behind problems of participation and the potential for marginalization of society.
The Legal Politics Of Relocating The National Capital: An Analysis Of Law No. 21 Of 2023 From The Perspective Of Mahfud Md’s Theory Of Legal Politics Ansori, Saiful; Maghfiroh, Siti
Jurnal El-Thawalib Vol 6, No 5 (2025)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/el-thawalib.v6i5.17165

Abstract

This article examines the close relationship between law and politics from a legal-political perspective, emphasizing Mahfud MD's thinking and its implementation in the formation of Law Number 3 of 2022 concerning the National Capital (IKN), which was later revised into Law Number 21 of 2023. This study utilizes political configuration theory and the character of legal products. This research is qualitative with a normative-juridical approach. The data sources consist of primary and secondary sources. Data collection techniques were conducted through literature review and systematic document review of primary and secondary legal sources. The data analysis technique used was normative-juridical analysis. This research demonstrates that law is inherently inseparable from political interests. The case study of the IKN Law demonstrates executive dominance and a solid political coalition, with a rapid legislative process but minimal public participation. The resulting law tends to be conservative-elitist, despite containing aspirational elements such as equitable development and sustainability. These findings confirm that law as a political product can function to legitimize strategic policies, but also leaves behind problems of participation and the potential for marginalization of society.
Local Economic Development and Its Impact on the Tourist Attraction of Pagubugan in Melung Village, Banyumas: Pengembangan Ekonomi Lokal terhadap Daya Tarik Wisata Pagubugan di Desa Melung, Banyumas Muhammad Tsani , Muhammad Tsani; Ananda, Priska; Mukaromah, Inna Af’idatul; Zulfa, Muhamad Abdan; Fitriani, Sirfi Nur; Maghfiroh, Siti
PADAIDI: Journal of Tourism Dedication Vol. 1 No. 2 (2024): Juli-Desember 2024
Publisher : Politeknik Pariwisata Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33649/padaidi.v1i2.411

Abstract

The development of community-based tourism in Pagubugan Village, Melung, Banyumas, aims to leverage local potential to enhance rural economic growth. However, the tourism sector faces significant challenges, including a lack of innovation, insufficient human resources (HR) capacity, and limited access to funding. These challenges have hindered the village's ability to sustain its tourism activities and attract visitors. This study aims to analyze the impacts of these challenges on the degradation of tourism in Pagubugan and to propose strategic solutions for revitalization. A qualitative research approach was employed, utilizing Miles and Huberman's data analysis method, which includes data reduction, data presentation, and conclusion drawing. Data were collected through in-depth interviews with local stakeholders, field observations, and document analysis to identify the core issues affecting tourism development. The findings highlight that limited innovation in tourism management, a lack of trained HR, and constrained financial resources have led to stagnation in tourism growth. Tourism programs and infrastructure projects have been delayed or abandoned due to funding shortages, while insufficient HR training has resulted in low service quality and poor competitiveness. Furthermore, inadequate promotion through digital platforms has restricted the village's visibility in broader markets.
Co-Authors Aditiya, Nanda Yoga Aditya Rahmawan Afif Amiluddin Afrida Ariyani Agus Sunarmo Ahmad Sudi Pratikno Amalia, Hikmatul Amalia, Nadhira Ananda, Priska Annafi, Reghina Azti Ansori, Saiful Arifin, Angeli Arofah, Triani Atiek Sri Purwati Aulia Syalwa Salsabila Ayu Wandira Badriyah, Firdatul Bambang, Bambang Setyobudi Chondro W., Akbar Christina Tri Setyorini Christina Tri Setyorini Dewi, Rosmala Kurnia Diah P., Intan Dita Prameswari Dona Primasari, Dona Eliada Herwiyanti Eliada Herwiyanti Evani, Elsa Saphira Fachry Abda El Rahman Fahrunnisa, Vinny Fajriati, Unun Rizka Fany, Firyal Afria Farida, Yusriyati Nur Faturokhman, Agus Fillomena Ratih, Maria Fiqri A., Amirul Firmansyah, Wildan Rizqy Fitriani, Sirfi Nur Fitrijati, Krisnhoe Rachmi Hudzaifah Icuk Rangga Bawono, Icuk Rangga Ildayani Intan Imam Sutanto Intan M., Oktabriya Jaza, Khoiron Karim , Akhmad Rizqul Larasati Nanda Latifah, Betama Nur Luqman, Moh Mahardika, Cindhita Marheni Marheni Marthanu, Indra Wiguna Muhammad Ridwan Muhammad Tsani , Muhammad Tsani Muizza, Hana Mukaromah, Inna Af’idatul Najilah, Lailatul Nasihin, Ihsan Negina Kencono Putri Negina Kencono Putri Nisa, Zahra Ainun Norrochmat P., Adi Nur Hita, Hafizha Nuraini, Rofifah Nurfadila, Ukhtul Izza nurhamim, nurhamim Nurul Anwar Nurul Fadhilah Octabryan, Agista Ezha Parlindungan, Juliaster Permana, Faishal Pratama, Bagus Hendra Stia PUDJI ASTUTI Rahmawan, Aditya Ramadhanti, Wita Ramadhanti Rimbawan, Teguh Rini Widianingsih Rini Widianingsih, Rini Riva, Isma Dwi Riyani, Vella Putri Rohmah, Kuni Naela Rohmayati, Nita Selvia Rusdarti - Sanjani, M Rafikaraf Sev Rahmiyanti Sholehah, Nurfikri Yatus Sholihah, Siti Mar'atush Sifa, Abdan Sika A., Dimas Sita, Sita Dewi Riyanti Siti Nurhidayah Sofiah, Ulfatus Sugiarto S Sunarmo, Agus Suparlinah, Irianing Suryono, Elan Susilowati, Dewi Sutanto, Intan Imam Sutanto, Intan Imam Tegar, Glorius Tri Retno Wasis Ubaidillah Ubaidillah Ulfa K., Risa Utami, Galuh Mega Utami, Yuni Putri Warsidi Warsidi Wasis, Tri Retno Wati, Widya Anggraini Eka Widiastuti, Nina Ayu Wirawan, Nugroho Budi Wirayudha, Akhira YANTO YANTO Yuni Utami Zahrotul, Anisa Zakaria, Muchammad Ridwan Zakia, Nabila Hainun Zaky, M. Farhan Zubeir Rangkuti, Ahmad Zulfa, Muhamad Abdan