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Mardianto Mardianto
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ANALISIS PENGARUH ARUS KAS BEBAS DAN KUALITAS AUDITOR PADA MANAJEMEN LABA Mardianto, Mardianto; Jullystella, Jullystella

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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1638

Abstract

Penelitian ini dilakukan untuk menguji arus kas bebas, kualitas auditor, leverage, arus kas operasi dan ukuran perusahaan pada manajemen laba. Penelitian ini menggunakan data sampel perusahaan yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2016 sampai 2020. Penelitian sebelumnya tentang manajemen laba menyimpulkan berbagai hasil penelitian yang beragam dan cederung kurang konsisten sehingga penulis merasa tertarik untuk menguji kembali menggunakan data sampel perusahaan indonesia. Manajemen laba dalam peneltiian ini diukur dengan proksi discretionary accrual. Hasil penelitian menyimpulkan bahwa arus kas bebas dan leverage memiliki pengaruh positif pada manajemen laba. Tetapi kualitas auditor, ukuran perusahaan dan arus kas operasi berpengaruh negatif pada manajemen laba.
An Analysis of the Moral Crisis of Children towards Parents, Teachers, and Community in the 21st Century Julkifli, Julkifli; Mardianto, Mardianto
Jurnal Basicedu Vol. 6 No. 3 (2022)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/basicedu.v6i3.2684

Abstract

The sophistication of technology with its various alternative conveniences, has a significant impact on the moral crisis among children, especially at the elementary age level (SD/MI). This study aims to analyze the moral crisis of elementary age students, with a research background (case study) in Tambak Cekur Village, Serbajadi District. The focus of this research is how the moral crisis occurs among elementary age children, as well as the role of parents, teachers, and society in responding to it. This type of research uses a qualitative approach with analytical descriptive study methods. Data collection was carried out using in-depth interviews, participant observation, and documentation studies. Furthermore, the data were analyzed using reduction techniques (data sorting), data presentation, and drawing conclusions. The results of this study found that the use of gadgets without parental supervision causes a massive moral crisis among elementary age children. In addition to playing online games, children are also affected by various shows that are negligent, so that the "golden age" for children to learn becomes negligent by imitating more "style" dances with tiktok applications and video snacks than studying. Through this research, it is hoped that it can become a basic concept for parents to present their role as educators in the family environment for children and supervise children from various negative impacts caused by the use of smartphones.
The Role of TPD Pay Al Ma'ruf on Education of Orphans and Dhuafa Around The Al Ma'ruf Mosque Tjoprajono, Nicolas Rahmat; Mardianto, Mardianto
Jurnal Basicedu Vol. 6 No. 3 (2022)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/basicedu.v6i3.2865

Abstract

The cost of education is a common problem for students, especially in the era of the Covid-19 pandemic. In addition, the free time that parents use to earn a living for the family during the Covid-19 pandemic has made a minimal role in social education and character guidance for children at home. For this reason, the role of the community is needed in helping to finance education and character building for underprivileged families. This study attempts to describe the role of the Al Ma'ruf Orphans Education Fund Management Team (TPD PAY) in the education of orphans and poor people around the al-Ma'ruf mosque. This type of research is based on a qualitative approach paradigm with a case study method. Data were obtained through interviews, observation, and document review. Then, it is analyzed through data sorting techniques, data presentation, and drawing conclusions. The results of this study indicate that the role of TPD PAY Al Ma'ruf for orphans and poor people around the al Ma'ruf mosque is very beneficial. This is marked by 3 aspects, namely (1) providing educational scholarships for orphans and poor people around the al Ma'ruf mosque, (2) fostering children's character based on the Koran, and (3) supporting children's talents and creativity.
Pengaruh Pendampingan Orang Tua terhadap Minat Belajar Baca Tulis Al-Qur’an Siswa Madrasah Ibtidaiyah Haidir, Haidir; Mardianto, Mardianto; Azzah, Sitti Isni; Ramadhani, Three Wulan; Rahmadhani, Rizka Amalia
Jurnal Basicedu Vol. 7 No. 1 (2023)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/basicedu.v7i1.4542

Abstract

Latar belakang dalam penelitian ini dikarenakan pentingnya peran orang tua dalam memunculkan minat belajar baca tulis Alquran. Kehadiran orang tua mampu memicu semangat anak sehingga mampu memberikan pengaruh kepada anak untuk giat dalam membaca dan menulis Alquran. Penelitian ini juga bertujuan untuk mengetahui keterkaitan antara pengaruh pendampingan orang tua terkait minat belajar membaca dan menulis al-Qur’an pada anak di Madrasah Ibtidaiyah. Metode penelitian yang digunakan dalam penelitian ini yaitu dengan menggunakan metode penelitian kuantitatif, dengan populasi yang diambil adalah semua siswa yang ada di MIS Az-Zuhri Desa Medan Sinembah dengan jumlah keseluruhannya yaitu 163 peserta didik, dengan mengambil sampel 27 siswa melalui teknik sampling random. Pada penelitian yang telah dilakukan menunjukkan hasil jika terdapat kemajuan pada siswa yang mengalami pendampingan dari orang tua secara langsung dalam menumbuhkan minat baca tulis Alquran pada anak. Nilai rata-rata yang diperoleh pada peran orang tua siswa menunjukkan hasil yang positif yaitu 68,74. Pada minat belajar siswa juga menunjukkan hasil yang baik dengan pencapaian nilai sebesar 66. Berdasarkan penelitian yang telah dilakukan maka ditemukan jika ada pengaruh dari pendampingan orang tua pada perkembangan minat belajar baca tulis Alquran pada anak Madrasah Ibtidaiyah Az-Zuhri Desa Medan Sinembah yang menunjukkan pengaruh yang positif dengan perolehan nilai koefisien korelasi sebanyak 0,507 serta nilai yang signifikan sebanyak 0,007 atau <0,05.
Elementary School Teachers’ Competence in the Implementation of Learning Evalution Mutawalli, Aqiel; Hasibuan, Fachri Husaini; Alinafiah, Muhammad; Ahmadi, Salman; Haidir, Haidir; Mardianto, Mardianto
Jurnal Basicedu Vol. 7 No. 1 (2023)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/basicedu.v7i1.4698

Abstract

This study aims to describe the competence of SD/MI level teachers in the learning evaluation process. This is intended as an effort to classify the form of assessment of elementary age children. This study uses a qualitative approach with the method of literature study. Sources of data and study analysis materials are relevant scientific works including books, articles and proceedings. This study concludes that a teacher is required to be able to carry out assessments and evaluations of learning processes and outcomes and to utilize the results of these assessments and evaluations in an effort to take reflective action to improve the quality of learning. Evaluation is interpreted as a systematic process carried out to assess an object based on certain criteria and prerequisites. Some of the evaluation principles needed as a guide in evaluation activities include; valid, objective, fair, integrated, open, comprehensive and continuous, systematic, based on criteria, and accountable. The overall evaluation includes 3 aspects, namely (1) cognitive aspects which are closely related to the ability to think, (2) psychomotor aspects related to physical activity, and (3) affective aspects including character, behavior such as attitudes, interests, self-concept, values and morals.
The Effect of the Multimodal Learning Model Using Animation Video on Islamic Elementary School Students’ Learning Outcomes Gea, Sarifah Hanum; Setiawati, Dewi Teti; Ridwan, M. Bagus; Sukriyah, Elvi; Mardianto, Mardianto; Haidir, Haidir
Jurnal Basicedu Vol. 7 No. 1 (2023)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/basicedu.v7i1.4699

Abstract

This research is motivated by the lack of development of educators in teaching in the digital era which has an impact on the learning outcomes of elementary school students, especially PAI lessons. In line with this, the research aims to describe learning outcomes in multimodal models using animated videos and prove the effectiveness of learning on PAI learning outcomes. This research was carried out using two types of quantitative research, namely descriptive research and experimental research. This research was carried out in two classes that had different characteristics, both in terms of students' backgrounds and students' general academic abilities. Data was collected through observation sheets and tests. Data is processed using statistical regression tests (regression). Based on the results of the study, it was concluded that the multimodal learning model using video animation had an effect on the learning outcomes of PAI with the acquisition of a Significance Value of 0.001 <0.05. Based on this, the multimodal learning model using video animation can be used as an alternative to improve Islamic education learning outcomes that have a variety of backgrounds in learning styles (kinesthetic, audio and visual).
The Relationship between the Intensity of Worship and the Personality of Elementary School Teachers Murtadho, Wildan; Daulay, Raden Fadli; Nurhalizah, Siti; Irawan, Riki; Mardianto, Mardianto; Haidir, Haidir
Jurnal Basicedu Vol. 7 No. 2 (2023)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/basicedu.v7i2.4828

Abstract

The personality of the teacher is the main focus in the digital era, because students can imitate the teacher's behavior in the real world and in cyberspace. This research examines the practice of daily worship, personality competence and the intensity of daily worship of IT TQ Miftahul Jannah Medan Private Elementary School educators. It is intended to identify the relationship between individual abilities. Gianna Medan. This type of research is quantitative research using correlation methods. The sampling technique is total sampling. This research was conducted at SD IT TQ Miftahul Jannah Medan. The population and sample of this study were all 16 educators. The data collection methodology of this study uses worship formats and questionnaires, and is tested for validity and reliability using IBM SPSS 27. Contribution and R-squared to determine the contribution of variable X to variable Y. The results of this study indicate that there is a correlation value of 0.936 between the intensity of daily worship with the personal performance of educators. This means that the magnitude of the relationship between the intensity of daily worship and the personal competence of educators is classified as very strong. This strengthens the results of the descriptive analysis of data for the intensity of daily worship in the moderate category of 44% and the personality competence of educators in the high category of 56%. The relationship between the practice of daily worship (X) and the personal performance of educators (Y) is 87.6%. Thus it is concluded that there is a significant relationship between the practice of worship, personality competence and the intensity of educators' worship at the basic education level.
Teacher's Efforts in Shaping the Character of Students Addicted to the TikTok Application in Elementary Schools Haidir, Haidir; Mardianto, Mardianto; Sembiring, Dandi Irawan; Yusri, Muhammad; Putra, Ramadan Syah
Jurnal Basicedu Vol. 7 No. 2 (2023)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/basicedu.v7i2.4829

Abstract

This study aims to see how the behavior of today's children towards the tik tok application. The formulation of the research problem is how to influence the use of the Tik-Tok application on the behavior of children in Binjai City. The purpose of this research is to find out how the use of the Tik-Tok application influences the behavior of children in Binjai City. The type of research used in this study is a type of qualitative research. The informants of this study were Maura El Mumtaz students who used the Tik-Tok application as many as 25 people aged 8-10 years. The results of this study can be concluded that the efforts made by the MIS teacher Maura El Mumtaz include: (1) Giving messages about adab and manners; (2) Provide consequences for students' bad behavior that violates the class agreement on polite behavior; (3) Teachers are also not allowed to play tick tock, this is because they are more likely to see people than them; (4) inviting parents to work together in overcoming student morals; and (5) Invite children to be positive.
The Strategy of Islamic Religious Education Teachers in Fostering Student Morals at Elementary School Mardianto, Mardianto; Tanjung, Lidra Agustina; Nasution, Fahri Agung; Harahap, Fiki Robi Handoko; Siregar, Vera Yunita; Rewita, Silvi; Akbar, Sabila
Jurnal Basicedu Vol. 7 No. 2 (2023)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/basicedu.v7i2.4841

Abstract

The major consideration for pupils during the learning process is morality. This study intends to outline the methods Islamic religious education (PAI) instructors use to boost the spirits of young students. The Mutiara Aulia Medan Sunggal IT Middle School served as the study's location. This study employs a qualitative methodology and a descriptive study design. School principals, PAI teachers, and three students serve as the research's primary data sources. Secondary data are gathered from books, notes, and pertinent scientific papers to supplement the primary data. using procedures such as document analysis, observation, and interviewing to gather research data. data analysis that includes data display, data reduction strategies, and conclusion-making. According to the study's findings, the PAI teachers used habituation techniques and contextual strategies to promote student values. The concrete form comprises prayer sessions before and after class, regular Al-Qur'an recitation exercises, and group prayers during all school-related events, all of which are intended to instill a religious outlook in students. Three things—the skill of PAI professors, proper facilities, and scheduled study time—support this approach. The absence of student knowledge and the surroundings around students who are not yet enthusiastic about worship behavior are both restricting factors.
The Effect of the SAVI Learning Model on Character Building in Elementary Students Hafiz, Muhammad; Mardianto, Mardianto; Batubara, Abdul Hafizh Azizi; Lubis, Abdul Rasyid Rosandi; Atika, Nur; Butar-Butar, Najaruddin; Siregar, Rahmad Anwi
Jurnal Basicedu Vol. 7 No. 2 (2023)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/basicedu.v7i2.4842

Abstract

Low self-confidence is one of the problems faced by students in the learning process, so that the teacher's efforts are needed to facilitate the improvement of character building in students. This study aims to determine the effect of the SAVI (Somatic, Auditory, Visualization, and Intellectuality) learning model in increasing elementary-aged students' self-confidence. This research was conducted in class VII MTs Yaspend Muslim, with a sample of class VII-3 students. Data analysis used a type of regression analysis. The results of this study found that the effect of the SAVI model on student character building was in the good category, with the Fcount regression test of 37.59 and Ftable of 4.18. Thus, it can be concluded that the SAVI learning model (Somatic, Auditory, Visualization, and Intellectualy) has a positive effect on students' Character Building, because this learning model involves all students' sensory modalities so that students become active.
Co-Authors . Apriansyah Abdul Rasyid Rosandi Lubis Abdullah Idi Afrahamiryano Afrahamiryano Afrilyani, Ria Afrini, Delsi Agus Budiman Agustina, Wely Ahmad Calam Ahmad Darlis, Ahmad Ahmadi, Salman Akbar, Muh. Hajar Akbar, Sabila Akmal Walad Ahkas alders paliling Ali Imran Sinaga Alinafiah, Muhammad Anas, Nirwana Andi Murlina Tasse Andriany, Venny Angglina, Novita Anisa Putri Anisa, Putri Annafiah, Siti Annisah, Ayu Ansyari, Rija Aprianty, Henny Arif Teguh Santoso Ashari, Riskal Aslami, M. Rizqi Asri, Alfian Athaya, Naurah Atika, Nur Auza, Fuji Astuti Azzah, Sitti Isni Azzahra, Rahmi Bagus, Muhammad Syah Baniah, Sri Banjarnahor, Werni Herninta Bantun, Suharsono Batubara, Abdul Hafizh Azizi Br. Rambe, Siti Aisyah Bustanur Bustanur Butar-Butar, Najaruddin Candra Wijaya, Candra Carin, Latycia Chandra, Budi Christian, Natalis Christina, Claudia Cibro, Andika Novriadi Dani, Rahiman Darmawi, Edi Darno, Darno Darussalam Darussalam darwis darwis, darwis Daulay, Raden Fadli Dewi Jayagma Ilham Dian Agustina Diana, Ega Duski Samad Dwiyanti, Windy Efendi, Sofyan Effendi Nawawi, Effendi Eko Setiawan Eko Sumaryanto Elinda, Friza Ersya, Miftahur Raihan Erwin Erwin Fachruddin Azmi, Fachruddin Fadhilah, Atikah Fathan, Romel Fauziah, Ainun Putri Firdaus, Muhamad Wildan Firnando, Edi Firnando, Edi Gea, Sarifah Hanum Gunawan Gunawan Gusril Gusril Haidir, Haidir Handoko Hrp, Fiki Robi Harahap, Anwar Soleh Harahap, Fiki Robi Handoko Harahap, Sri Wahyuni Harahap, Yudhi Septian Harissatria, Harissatria Hasan Matsum Hasibuan, Fachri Husaini Helmayuni, Helmayuni Hendarso, Yoyok Henny Henny Herlina Herlina Hertasmaldi, Hertasmaldi HERU PURNAWAN Hery Kresnadi Hestirinaih, Deby Chintia Hutabarat, Samrul Bahri Icuk Muhammad Sakir Ifdil Ifdil Ilham Agam Setiawan Indriyani Santoso Irman Irman Irwan Irwan Irwan Pandi Nasution, Muhammad Irwan S Israwati Israwati, Israwati Jayanti Yusmah Sari John Hendri Julkifli, Julkifli Jullystella Jullystella Jullystella, Jullystella Junaidi Arsyad, Junaidi Junaidi Junaidi Juniarsyah, Ivan Junifa Junifa Karina, Ria Kartikasari, Cindy Kelly Kelly Khadijah Khadijah Khadijah Khadijah Khairina Khairina, Khairina Khairunnas, Khairunnas Khairunnisya, Tuty Kimestry, Asma Bio Krisyadi, Robby Kurniati, Meriza Kurniawan, Ahmad Kurdi La Ode Nafiu Laksono Trisnantoro Latifa, Ainun Leoneto, Bambang A Lesmono, Dwi Septian Lisdiana Lisdiana Lisdiana Lishapsari Prihatini Lubis, Alya Syafitri Lubis, Fatimah Lubis, Indah Syafiq Lubis, Mhd Syahdan Lubis, Ramadhan Lufita Sari Sitorus Mahariah Mahmud Mahmud Mahmud S, Ronald Makmur Syukri Marliansyah, Marliansyah Marpaung, Zailani Surya Marsela, Reka Marsela, Reka Marta, Satria Ami Martin Kustati Martin Kustati Mat Syuroh Megasari, Putri Meunasah, Oca Ryanda Meylani, Indira Mindayula , Efry Mindayula, Efry Mudasir Mudasir Mudhar, Mudhar Muh Nurtanzis Sutoyo Muhammad Amin Muhammad Fadhil Muhammad Fadli Muhammad Hafiz Muhammad Joni Muhammad Nur Budiyanto Muhammad Yusri Murtadho, Wildan Musram Abadi Mutawalli, Aqiel Mutia Mauliddiya Mutmainnah, Ainul Nabila Humairo, Hanny Nadawina, Nadia Nadjib, Abdul Nana Sepriyanti Nanda Miranda, Nanda Nasution, Fahri Agung Nasution, Ibnu Hajar Nasution, Mayurida Nazaruddin, Ilham Nelvi, Yusmi Nirwan, Nurwinda Nirwana Anas Nirwana Anas Novita Novita Noviyanto, Hernowo Nur Aisyah Siregar Nur Huda Romadhoni Nur Santy Asminaya Nur, Wahyudin Nurhalizah, Siti Nurhasnah Nurhasnah Nurhidayah, Asyifa Nurhikma, Nurhikma Nurika Khalila Daulay, Nurika Khalila Nusa, Putri Nuur Hidayah, Nabilah Ostarini, Silvi P, Juli Julaiha Pardosi, Veronika Septiani Prananda, Putri Pudiyanto, S. Puji Astuti Putra, Alwanda Putra, Ramadan Syah Putri, Elivia Pasma Putri, Thalia Amanda Putri, Thalia Amanda Rafinzar, Rahmat Rahayu Budianti Rahmadhani, Rizka Amalia Rahmidiyani Rahmidiyani Ramadan Lubis Ramadhan, Muhammad Rizki Ramadhani, Three Wulan Rara Warih Gayatri Rehani rehani Rendra, Rashad Yazid Renfiyeni Rewita, Silvi Rezki Amelia Rias Gesang Kinanti Ridwan, M. Bagus Riki Irawan, Riki Rizal Kurniawan Romodhon, M Iqbal Sadat, M. Anwar Said, Syahlan Salmida Sima Aini Siagian Salminawati Salsabila, Unik Hanifah Samudra, Bayu Santoso, Arif Teguh Sari, Ery Novita Sari, Wulan Citra Sayadi, Sayadi Sembiring, Dandi Irawan Semil, Nurmah Sentya, Putri Yuni Setiawan, Ilham Agam Setiawati, Dewi Teti Shima Mutmainnah Silaen, Irma Silvianetri, Silvianetri Simanjuntak, Doli Agum Simdy, Vivian Sinaga, Ali Imran Siregar, Ambali Azwar Siregar, Arini Siregar, Rahmad Anwi Siregar, Vera Yunita Siske, Sai Poni Siti Fatimah Siregar Siti Halimah Siti Qomariah, Siti Siti Rohima Sofian, Burhan Sofyandani, Albima Umari Sri Sulastri Suhardi Marli suhartatik suhartatik Sujaya, Mutiara Sukriyah, Elvi Sulistyorini Sulistyorini, Sulistyorini Sumantri Sumantri Sumantri Sumantri Supriyadi Supriyadi Supriyadi Supriyadi Suriyadi, Suriyadi Surtina, Dara Syafruddin Syafruddin Syahputra, Angga Syaparman, Syaparman Syaukani Syaukani TAKDIR SAILI Tamami, Azra Tanjung, Lidra Agustina Tiffani, Tiffani Tiono, Carissa Titin Sumanti, Solihah Tjoprajono, Nicolas Rahmat Ulfatmi Ulfatmi Urip Harahap Usman, Afifah Utami, Salsabilla Venessa, Jessy Wahyu Hidayat Wahyudin Nur Nasution, Wahyudin Nur Wijaya,, Candra Yeni, Putri Yora, Muharama Yundari, Yundari Zadrian Ardi Zamroni Zamroni Zoon, Thonel Zubaidah R, Zubaidah Zulhaini Zulhaini Zulheddi Zulheddi