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All Journal Diponegoro Journal of Accounting Lisan An Nathiq : Jurnal Bahasa dan Pendidikan Bahasa Arab Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Abdi Psikonomi PENG: Jurnal Ekonomi dan Manajemen
Ummu Kaltsum
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Religion Arts Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH MELALUI SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Salatiga) Ummu Kaltsum; Abdul Rohman
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.122 KB)

Abstract

The present study aims to examine the effect of budget goal clarity on performance accountability government agencies. It also attempts toexamine whetherthe internal control system mediate the effect of the budget goal clarity government performance accountability. The research data collection using questionnaire survey. The questionnaire submitted to the Department of Revenue employees 50 Finance and Asset Management Regional Salatiga, 43 questionnaires ( 86 % ) returned complete and can be processed. The data collected were processed using path analysis to examine the effect of direct and indirect budget goal clarity on government performance accountability.These results indicate that the direct effect of the budget goal clarity government performance accountability. Budget goal clarity also significantly affect internal control system. Budget goal clarity indirectly affect the performance accountability of government agencies through the intervening variables of internal control systems.
Separation of Rights and Obligations (Spin-Off) Sharia Business Unit PT. Bank Sulselbar Ummu Kaltsum; Asyari Hasan; Rahmat Ali
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6661

Abstract

This study examines the Sharia Business Unit at PT Bank Sulsebar, as a conventional bank that seeks to spin-off (separation of rights and obligations) into the Sharia Business Unit (UUS) from the aspect of mechanism, readiness, business model and benefits. This study applies a qualitative research model with a phenomenological approach and case studies. The results of the study revealed that the separation of rights and obligations of the sharia business unit of PT. Bank Sulselbar uses a pure spin-off model through ascertaining the spin-off model, constructing spin-off stages, creating spin-off scenarios, providing and meeting capital, and determining the composition of shareholders. PT. Bank Sulselbar starts from improving the quality of human resources, product differentiation, technology development and product and network innovation, as well as implementing good corporate governance. Spin-Off Benefits PT. There are two Bank Sulselbar, namely for the development of sharia business, and for the parent and subsidiary.  
Mengelola Emosi Saat Mendampingi Anak Pembelajaran Jarak Jauh Lisnawati Ruhaena; Permata Ashfi; Qatrunnada, Rizqi Zulfa; Nabilah Dita Silviana; Aprilia Firdaus; Farah Aulia Rahmawati; Ummu Kaltsum
Abdi Psikonomi Vol 4, No 1 (2023): Juni 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.vi.1368

Abstract

Perubahan sistem pendidikan yang awalnya dilakukan secara tatap muka, saat ini harus dilakukan pembelajaran jarak jauh akibat pandemi Covid-19. Pembelajaran jarak jauh mengharuskan orang tua turut serta mengawasi anak selama pembelajaran berlangsung. Pengawasan tersebut kemudian menimbulkan stres dan ketidakmampuan mengelola emosi pada orang tua. Hasil pre-test dan post-test menunjukkan bahwa ... Program pengabdian masyarakat berupa webinar ini dilaksanakan untuk membantu orang tua dan tenaga pendidik mengelola emosi selama pembelajaran jarak jauh. Webinar berisi materi tentang emosi serta bagaimana mengelola emosi tersebut menggunakan berbagai teknik. Webinar berlangsung dengan lancar dan mampu memberikan insight kepada peserta.
Pengaruh Modal Kerja, Skala Usaha dan Akses Pembiayaan Terhadap Profitabilitas UMKM di BUMDesa Pesona Klumprit, Mojolaban Sukoharjo Ummu Kaltsum; Setyaningsih SU
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2026): Januari: Inprogress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/gwb5kj21

Abstract

This study aims to analyze the effect of working capital, business scale, and access to financing on the profitability of MSMEs in BUMDesa Pesona Klumprit, Mojolaban, Sukoharjo. Using a quantitative approach, this study took a sample from the entire population, namely 34 MSME actors, through a census or saturated sampling technique. Data were collected using questionnaires and analyzed using descriptive analysis, multiple linear regression, t-test, F-test, and coefficient of determination (R2). The results show that access to financing has a positive and significant effect on MSME profitability. However, working capital and business scale were found to have a positive but insignificant effect. These findings indicate that simply having large capital and business size does not guarantee increased profitability without efficient management. Conversely, ease of access to financing sources proved to be a crucial factor that directly improved the financial performance of MSMEs. Thus, this study suggests that MSME empowerment programs should not only focus on capital distribution, but also on managerial assistance and expansion of targeted access to financing to ensure sustainable growth.
Pengaruh Metode Mumarasah terhadap Pembelajaran Maharah Kalam pada Siswa Sekolah Menengah Pertama Ummu Kaltsum; Maghfirotul A’bidah; Ahmad Nuruddin
Lisan An Nathiq : Jurnal Bahasa dan Pendidikan Bahasa Arab Vol. 7 No. 1 (2025): Mei
Publisher : Lembaga Penelitian, Pengabdian kepada Masyarakat dan Publikasi Ilmiah (LP3M) Institut Agama Islam (IAI) Al-Qodiri Jember, Jawa Timur Indonesia bekerjasama dengan Kopertais Wilayah 4 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lan.v7i1.6135

Abstract

Kurangnya penguasaan mufradat dan pembiasaan latihan berbicara bahasa arab menyebabkan siswa sulit dalam pembelajaran maharah kalam. Penelitian ini mengkaji tentang pengaruh metode mumarasah untuk meningkatkan keterampilan berbicara dalam pembelajaran maharah kalam pada siswa kelas VIII B SMP Sunan Kalijogo 2 Jabung Kalijogo Jabung Malang. Tujuan penelitian ini adalah untuk menjelaskan pengaruh dan efektivitasan metode mumarasah pada peningkatan pembelajaran maharah kalam. Jenis penelitian ini menggunakan kuantitatif eksperimen dengan tehnik pengumpulan data menggunakan tes tulis (pretst-posttest). Berdasarkan hasil penelitian maka dapat ditarik kesimpulan bahwa: 1)Terdapat pengaruh yang signifikan terhadap penggunaan metode mumarasah untuk meningkatkan maharah kalam di kelas VIII B SMP Sunan Kalijogo 2 Jabung Kalijogo Jabung Malang. Hal ini dibuktikan dengan peningkatan hasil tes dari kelas VIII B mendapat nilai dari rata-rata 45 meningkat menjadi 89 . Berdasarkan hasil pengujian uji T yang berarti yang telah dlakukan, diperoleh nilai signifikan lebih kecil dari 0,05 (0,00<0,05) yang berarti Ha (hipotesis kerja) dalam penelitian ini diterima. 2)Nilai efektivitas metode mumarasah memperoleh hasil 84,0185dari perhitungan effect size dengan kategori efektif sehingga dapat diartikan bahwa metode mumarasah dapat meningkatkan maharah kalam di kelas VIII B SMP Sunan Kalijogo 2 Jabung Malang.
Co-Authors Ahmad Nuruddin Aprilia Firdaus Asyari Hasan Farah Aulia Rahmawati Lisnawati Ruhaena Maghfirotul A’bidah Nabilah Dita Silviana Permata Ashfi Rahmat Ali Rizqi Zulfa Qatrunnada SATRIYAS ILYAS Setyaningsih SU