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Pengenalan Transaksi Akuntansi Mulai dari Jurnal Umum Sampai Neraca Saldo di SMK Techno Media Sari, Intan Rahma; Muliyani, Muliyani; W. A., Sri Putri Winingrum
Jurnal Pengabdian Sosial Vol. 1 No. 9 (2024): Juli
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/m2711787

Abstract

Pengabdian Kepada Masyarakat yang dilakukan di SMK Techno Media, dengan tema Pengenalan Pencatatan Transaksi Akuntansi mulai dari Jurnal Umum sampai Neraca Saldo Di SMK Techno Media. Fokus utama dalam kegiatan PKM ini mengenalkan jurnal umum kepada siswa/i SMK Techno media yang memiliki latar belakang jurusan berbeda. Hal ini bertujuan untuk memberikan siswa/i pengetahuan tentang akuntansi mulai dari jurnal umum sampai neraca saldo. Metode yang digunakan yaitu dengan pemaparan materi dengan memberikan slide-slide power point terkait jurnal umum sampai neraca saldo. Kemudian tanya jawab dan dilanjutkan evaluasi sebelum PK mini berakhir. PKM ini meripakan salah satu Tri Darma Perguruan Tinggi yang diharapkan dapat memberikan pemahaman lebih tentang akuntansi  serta menumbuhkan minat siswa/i untuk memilih jurusan akuntansi di jenjang perkuliahan nantinya.
Transformation of Islamic Education: Fostering Exemplary Character through Integrated Curriculum in Islamic Elementary Schools Kasmawati, Kasmawati; Herlian, Herlian; Adam, Adam; Deluma, Ridwan; Abubakar, Abubakar; Muliyani, Muliyani
Journal of Leadership, Management and Policy in Education Vol. 1 No. 2 (2023): Journal of Leadership, Management and Policy in Education, December 2023
Publisher : Magister Administrasi Pendidikan, Universitas Muhammadiyah Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51454/jlmpedu.v1i2.427

Abstract

This article discusses the development of an Islamic character-based curriculum in Al Qalam Kendari Integrated Islamic Elementary School as a solution to create a generation that has superior character and integrity. The purpose of this article is to identify effective strategies and methods in developing an Islamic character-based curriculum and to evaluate the results of implementing the curriculum. The research method used is a literature study and a case study involving interviews, observation and documentation at Al Qalam Kendari Integrated Islamic Elementary School which has implemented a character-based curriculum. The results of the study show that the development of an Islamic character-based curriculum at the school has succeeded in creating a learning environment that encourages students to internalize Islamic values and develop superior characters such as integrity, responsibility, cooperation and independence. Implementation of an Islamic character-based curriculum is an effective approach to achieving the goals of Islamic education with integrity and character.
IDENTIFIKASI BAHAYA DAN PENGELOLAAN BAHAYA DALAM MENGUKUR RISIKO KESEHATAN Windari, Oppy Oktavianty; Hirdanti, Dwi; Siddiq, Muhammad Amru; Muliyani, Muliyani; Pasaribu, Natasha Melfisyaira Putri; Dharma, Rifanny Ananta; Aidha, Zuhrina
PREPOTIF : JURNAL KESEHATAN MASYARAKAT Vol. 8 No. 3 (2024): DESEMBER 2024
Publisher : Universitas Pahlawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/prepotif.v8i3.36877

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan mengelola potensi bahaya kesehatan di tempat kerja melalui pendekatan sistematis dalam penilaian risiko. Keselamatan dan Kesehatan Kerja (K3) sangat penting untuk melindungi pekerja dari risiko yang dapat mengancam keselamatan mereka. Metode penelitian yang digunakan adalah tinjauan literatur yang komprehensif terhadap penelitian dan publikasi yang relevan di bidang penilaian risiko kesehatan. Dalam kajian ini, berbagai metode dan pendekatan akan diuraikan, termasuk analisis bahaya, penilaian pajanan, dan karakterisasi risiko. Hasil penelitian menunjukkan bahwa bahaya fisik, kimia, biologis, ergonomis, dan psikososial dapat mempengaruhi kesehatan pekerja secara signifikan. Penilaian risiko dilakukan berdasarkan pedoman ISO 31000 dan ISO 27002, yang menggarisbawahi pentingnya langkah pengendalian seperti penggunaan alat pelindung diri (APD) dan pelatihan keselamatan. Penelitian ini menekankan pentingnya kesadaran dan kepatuhan pekerja terhadap prosedur keselamatan untuk mengurangi insiden kecelakaan kerja. Dengan pendekatan berbasis data, perusahaan dapat melindungi kesejahteraan pekerja dan meningkatkan produktivitas.
Community-Based Human Resource Management in Quality Early Childhood Education Abubakar, Abubakar; Juhadira, Juhadira; Puspitasari, Yulinda; Nasir, Nasir; Muliyani, Muliyani; Rasid, Rasid; Bagea, Ishak
International Journal of Educational Management and Innovation Vol. 5 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/ijemi.v5i2.9175

Abstract

This research investigates community-based human resource management (HRM) in the context of Quality Early Childhood Education (ECE). The primary objective is to analyze the effectiveness of an HRM approach involving active community participation in enhancing the quality of Early Childhood Education services. This study examines community-based HRM in early childhood education through a literature review. The findings reveal that a community-based HRM approach can positively contribute to improving ECE quality. Active community involvement in decision-making processes, collaborative training, and ongoing mentorship for ECE teachers and educators create a more effective and inclusive learning environment. The implications of this research underscore the importance of community involvement in the development and strengthening of quality ECE. Additionally, the study guides policymakers and education practitioners to integrate community-based elements into ECE HRM strategies.
The Effect of Fintech Adoption, Financial Literacy and Financial Management Behavior to MSME Performance in Medan Amaliani, Fitri; Muliyani, Muliyani
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6777

Abstract

This study aims to analyze the influence of fintech, financial literacy and financial management behavior on MSME performance. This study used a quantitative research design using statistical testing methods based on statistical tests.Data collection is carried out through the distribution of offline and online questionnaires to MSME players who use fintech payment methods in the form of "QRIS" spread across the Medan City area. The population in this study is all MSME actors who use the Qris application with samples selected using random sampling techniques. The number of samples used was 44 people. This study shows the following results: first, fintech has a positive effect and significance on MSME performance.second, financial literacy has a positive effect and significance on MSME performance.third, financial management behavior has no influence on MSME performance then the hypothesis.
Peran Literasi Keuangan dan Inklusi Keuangan dalam Meningkatkan Penggunaan Financial Technology pada UMKM Di Kota Medan Ufmayza, Dara; Muliyani, Muliyani
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6800

Abstract

Saat ini, inovasi di bidang ekonomi terus-menerus dikembangkan, terutama perihal masalah keuangan. Inovasi di bidang keuangan yang saat ini sedang berkembang pesat adalah financial technologi. Penggunaan teknologi finansial ini sangat memudahkan dalam bertransaksi keuangan, terutama pada para pelaku usaha termasuk UMKM sebagai tahapan kemajuan bisnisnya. Hadirnya teknologi bidang finansial cukup luas sasarannya ke sektor-sektor keuangan. Adanya peran literasi keuangan sebagai pengetahuan dan wawasan terkait informasi keuangan serta inklusi keuangan sebagai akses kemudahan dalam jangkauan teknologi itu sendiri sebagai factor yang dipilih penulis untuk menganalisis pengaruh dalam penggunaan Financial Technology. Penelitian ini akan dilakukan pada pelaku UMKM Kota Medan, dengan 51 responden sebagai pelaku UMKM tersebut. Metode analisis yang digunakan adalah analisis regresi linier berganda yang dilakukan pada aplikasi SPSS 22. Hasil penelitian menunjukkan bahwa literasi keuangan tidak berpengaruh signifikan terhadap Financial Technology dan inklusi keuangan berpengaruh terhadap Financial Technology. This research was conducted on several MSMEs in Medan City. The purpose of this research is to find out whether there is or not and whether or not the MSME financial reports are in accordance with the profit and loss report, financial position report and notes report on financial reports according to EMKM SAK. This research uses quantitative research methods with a descriptive design. The aim of this descriptive research is to create systematic, factual and accurate descriptions, images or paintings regarding the facts, properties and relationships between the phenomena being investigated. Data collection used in this research used field research methods by collecting data about objects at the research location, such as observation, interviews and documentation. It was taken through the Medan City Cooperatives and MSMEs Service and only took MSMEs engaged in the trade sector. Based on the findings, of the 58 MSMEs studied, only 25 have implemented SAK EMKM financial reports or 3.448% of business actors have prepared financial reports in accordance with SAK EMKM. For several MSMEs in Medan City, they do not make financial reports that comply with SAK EMKM due to limited knowledge in applying these financial reports.
Analysis of the Implementation of Financial Accounting Standards for Micro, Small and Medium Entities in Preparing Medan MSME Financial Reports Khairunnisa, Khairunnisa; Muliyani, Muliyani
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6776

Abstract

This research was conducted on several MSMEs in Medan City. The purpose of this research is to find out whether there is or not and whether or not the MSME financial reports are in accordance with the profit and loss report, financial position report and notes report on financial reports according to EMKM SAK. This research uses quantitative research methods with a descriptive design. The aim of this descriptive research is to create systematic, factual and accurate descriptions, images or paintings regarding the facts, properties and relationships between the phenomena being investigated. Data collection used in this research used field research methods by collecting data about objects at the research location, such as observation, interviews and documentation. It was taken through the Medan City Cooperatives and MSMEs Service and only took MSMEs engaged in the trade sector. Based on the findings, of the 58 MSMEs studied, only 25 have implemented SAK EMKM financial reports or 3.448% of business actors have prepared financial reports in accordance with SAK EMKM. For several MSMEs in Medan City, they do not make financial reports that comply with SAK EMKM due to limited knowledge in applying these financial reports.
Determinants of MSME Interest in Binjai City Using E-Payment as a Payment Method Mutiara, Mutiara; Muliyani, Muliyani
SEIKO : Journal of Management & Business Vol 7, No 2.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i2.7986

Abstract

This research was conducted on several MSMEs in Binjai City. The purpose of this research is to determine whether or not there is interest in of course MSMEs in Binjai City in using E-Payment services as a payment method by assessing perceived ease of use, perceived benefits and perceived risks. This research uses associative quantitative methods. This research is associative quantitative research (relationship or influence). Associative research is "research that aims to determine the relationship between two or more variables". The form of relationship in this research is a causal relationship, namely a cause and effect relationship caused by the independent variable. Type of p data collection carried out in this research in the form of collecting questionnaires or questionnaires at the research location, namely u MSMEs in Binjai City and only MSMEs that have used digital payment methods or E-Payment.
PENGARUH KOMITMEN PIMPINAN, KEMAMPUAN SUMBER DAYA MANUSIA (SDM), DAN PENERAPAN SISTEM AKUNTANSI INSTANSI (SAI) TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN MENGGUNAKAN PATH ANALYSIS Muliyani, Muliyani; Kee, Phua Lian; Yin, The Sin
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 7 No 2 (2021): Volume 7 Nomor 2 Tahun 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/mjm.v7i2.372

Abstract

Tujuan penelitian ini adalah untuk menganalisis hubungan antara komitmen pimpinan, kemampuan SDM, dan penerapan SAI terhadap kualitas informasi laporan keuangan Kementerian/Lembaga (LKKL). Hal ini penting untuk diteliti karena laporan keuangan yang berkualitas merupakan bentuk transparansi dan akuntabilitas dalam pengelolaan dana publik. Survey berdasarkan purposive sampling method dilakukan kepada 168 responden. Responden terdiri dari operator, verifikator, dan validator dalam proses penyusunan laporan keuangan di lingkungan Direktorat Pendidikan Tinggi. Pengujian dengan analisis jalur menunjukkan bahwa penerapan SAI berpengaruh langsung terhadap kualitas LKKL dengan nilai koefisien 0,147. Komitmen pimpinan dan kemampuan SDM secara empiris terbuksi berpengaruh signifikan terhadap penerapan SAI. Kata kunci: kualitas LKKL, penerapan SAI, komitmen pimpinan, kemampuan SDM, analisis jalur
Capital Structure of Islamic Banks In Indonesia A Pecking Order Theory Perspective Muliyani, Muliyani
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 10 No 2 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari 2
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v10i2.1424

Abstract

This study aims to analyze the factors influencing the capital structure of Islamic banks in Indonesia. The research data was obtained from the financial reports of Sharia-based banks during the 2019-2023 period, which were uploaded on the official website www.idx.com. This study examines the effect of profitability (X1), sales growth (X2), and liquidity (X3) on capital structure using the panel data regression method. Based on the panel data estimation method, it was found that the Fixed Effects Model (FEM) is the most appropriate and shows that the three variables simultaneously influence capital structure decisions, with a significance value of 0.000 (less than 0.05). The implication is that corporate financial managers need to consider profitability, liquidity, and earnings growth before making financing-related policies. These three factors work simultaneously, ultimately determining how optimally banks and companies can benefit from each other—from efficient financing to controlled risk. A well-planned financing policy will ensure maximum benefits for all parties involved.