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PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN, KETIDAKPASTIAN LINGKUNGAN, DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PADA PERUSAHAAN BUMN DI BANDA ACEH)
Febrianti, Rizki;
Fitri, Yulia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University
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The purpose of this research is to examine the effect of characteristics of management accounting system information, environmental uncertainty, and decentralization on managerial performance. Data collection techniques in this study were collected by distributing questionnaires to 70 managers who had been set as samples in 18 BUMN companies in Banda Aceh. Statistical tests are performed using multiple linear regression analysis with SPSS 20. The results of the study prove that the four characteristics of management accounting information systems (broad scope, timeliness, aggregation, integration), and decentralization have a positive and significant effect on managerial performance. Enviromental uncertainty have a negative and significant effect on managerial performance.
PENGARUH RELIGIOSITAS, PERILAKU TIDAK ETIS, DAN KEEFEKTIFAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA BANK UMUM SYARIAH DI KOTA BANDA ACEH)
Maulidya, Zuhra;
Fitri, Yulia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University
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The purpose of this research is to examine the influence of religiosity, unethical behavior, and effectiveness of internal control to tendency of accounting fraud (Empirical Study on Islamic Bank in the city of Banda Aceh). The population of this study were the managers and internal auditors of Islamic bank with the total 33 respondents. The research was conducted by using census method. The data source in this study are primary data obtained from questionnaires to the respondent. The testing of the influences of independent variables toward dependent variables was done by using multiple linear regressions model. The results of this research showed that both partially and simultaneously, religiosity, unethical behavior, and effectiveness of internal control were significantly influential tothe accounting fraud on Islamic bank in the city of Banda Aceh.
PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN, KETIDAKPASTIAN LINGKUNGAN, DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PADA PERUSAHAAN BUMN DI BANDA ACEH)
Febrianti, Rizka;
Fitri, Yulia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University
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The purpose of this research is to examine the effect of characteristics of management accounting system information, environmental uncertainty, and decentralization on managerial performance. Data collection techniques in this study were collected by distributing questionnaires to 70 managers who had been set as samples in 18 BUMN companies in Banda Aceh. Statistical tests are performed using multiple linear regression analysis with SPSS 20. The results of the study prove that the four characteristics of management accounting information systems (broad scope, timeliness, aggregation, integration), and decentralization have a positive and significant effect on managerial performance. Enviromental uncertainty have a negative and significant effect on managerial performance.
ANALISIS EFISIENSI BIAYA PRODUKSI DENGAN PENGGUNAAN BIAYA STANDAR DALAM MENINGKATKAN RASIO NET PROFIT MARGIN (STUDI EMPIRIS PADA UMKM DENDENG SAPI DI BANDA ACEH)
Magfirah B, OI Sarah;
Fitri, Yulia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University
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The purpose of this research is to analyze the efficiency of production cost with the use of standard costing. To see if there are some differences between the application of the standar costing and actual costing. Futhermore, this research also seek the option value of the net profit margin ratio in MSMEs of dendeng sapi in Banda Aceh. This research use descriptive statistical analysis to analyze the data. Population in this research are MSMEs listed in Dinas Koperasi dan UMKM Kota Banda Aceh. Based on certain criterias, there are 3 MSMEs as the samples of the research. The research show that standard costing can efficiently the production costs, the difference between the standard costing and the actual production costs that occur is favourable. Based on the results of correlation test there is positive significant correlation between the efficiency of production costs and net profit margin
ANALISIS SURVEI TINGKAT PENGETAHUAN DAN PERSEPSI GURU SMA TERHADAP PENDEKATAN DEEP LEARNING
Agustina, Ema;
Triaristina , Aprilia;
Dina Martha Fitri;
Manalu , Theresia
Jurnal Ilmiah Pendidikan Citra Bakti Vol. 12 No. 3 (2025): Jurnal Ilmiah Pendidikan Citra Bakti
Publisher : STKIP Citra Bakti
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DOI: 10.38048/jipcb.v12i3.5324
Artikel ini bertujuan untuk menganalisis tingkat pengetahuan dan persepsi guru SMA terhadap pendekatan Deep Learning. Pendekatan deep learning ini dirancang untuk menciptakan pengalaman belajar yang lebih mendalam, relevan, dan menyenangkan bagi siswa melalui tiga pilar utama, yaitu Mindfull Learning, Meaningfull Learning, dan Joyfull Learning. Penelitian ini dilakukan dengan pendekatan deskriptif kuantitatif metode survei yang melibatkan 20 orang guru SMA di Kota Bandung dan Kota Bandar Lampung melalui teknik purposive sampling. Data dikumpulkan dengan menggunakan kuesioner dengan analisis data percentage correction. Hasil penelitian menunjukkan bahwa 90% responden yang pernah mendengar istilah deep learning, 65% responden mengungkapkan jika deep learning bagian dari kecerdasan buatan (artificial intelligence). Kemudian 55% responden menganggap bahwa deep learning sangat penting dalam konteks pendidikan, 55% responden sangat mengetahui cara penerapan deep learning dalam pendidikan, hanya 25% responden yang mengetahui aplikasi deep learning dalam pendidikan dan 15% responden menyebut bahwa Vertex AI sebagai aplikasi deep learning. Selanjutya, 65% responden setuju bahwa mereka perlu mengusai deep learning untuk meningkatkan kualitas pengajaran dan 35% responden menyebutkan jika deep learning dapat membantu dalam mengidentifikasi kebutuhan siswa. Terdapat 45% responden menganggap jika mereka sudah siap menggunakan deep learning dalam pembelajaran. Diharapkan, hasil analisis ini dapat memberikan gambaran tentang kesiapan dan harapan para pendidik dalam menghadapi dinamika perkembangan pembelajaran untuk meningkatkan kualitas pendidikan di Indonesia.
CHILDFREE DALAM PERSPEKTIF MAHASISWA GEN Z: ANALISIS TEORI PILIHAN RASIONAL
Rasnadipoetra, Ilman Diansyah;
Mirna Nur Alia Abdullah;
Muhammad Retsa Rizaldi Mujayapura
Jurnal Ilmiah Pendidikan Citra Bakti Vol. 12 No. 2 (2025): Jurnal Ilmiah Pendidikan Citra Bakti
Publisher : STKIP Citra Bakti
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DOI: 10.38048/jipcb.v12i2.5394
Tujuan dari penelitian ini adalah untuk menguji pandangan mahasiswa Generasi Z tentang keputusan hidup ChildFree dalam pendekatan kualitatif dan kerangka teori yang dipilih secara rasional. Konsepsi Childfree sekarang dimulai sebagai pilihan hukum dalam masyarakat modern, terutama kehidupan generasi muda. Studi ini terdiri dari 20 siswa dari berbagai universitas semi-terstruktur di Indonesia. Responden dipilih dengan teknik purposive sampling di mana siswa aktif antara usia 18 dan 25 siap untuk memahami masalah kebebasan anak dan memastikan pandangan reflektif. Pendekatan ini bertujuan untuk memastikan kedalaman dan relevansi data. Data dianalisis menggunakan teknik analisis tematik untuk mengklarifikasi motivasi dan implikasi sosial di balik keputusan untuk tidak memiliki anak. Hasil penelitian menunjukkan bahwa sebagian besar anak -anak yang disurvei dikaitkan dengan pertimbangan ekonomi tanpa anak, kemandirian pribadi, motivasi mental, dan persepsi ekologis. Yang lain menolak keputusan ini tentang alasan nilai -nilai budaya dan agama. Studi ini menyimpulkan bahwa keputusan umur anak -anak adalah hasil dari pertimbangan rasional dengan perhitungan kerugian, nilai pribadi dan pengaruh struktural. Penemuan ini memperkaya pemahaman kita tentang dinamika nilai keluarga di era digital dan membuka ruang penelitian baru yang terkait dengan identitas, gender, dan keputusan kehidupan generasi muda.
Investigation on Student Perspective Toward the Use of Music in English Learning Process
Rahman, St. Aulia;
Talib, Ahmad;
Fauzan, Muhammad Miftah
Journal of Excellence in English Language Education Vol 4, No 4, October (2025): Journal of Excellence in English Language Education
Publisher : Program Studi Pendidikan Bahasa Inggris FBS UNM
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DOI: 10.26858/joeele.v4i4, October.78158
This study investigates students' perspectives and the impacts of using music in the English learning process. Conducted with 35 students from the English Education Study Program at Universitas Negeri Makassar, the research employed a sequential explanatory mixed-methods design, combining quantitative data from Likert-scale questionnaires and qualitative insights from interviews. The quantitative analysis revealed a mean score of 100.31, indicating an overall positive perspective among students. Key findings demonstrated that music enhances motivation (77.15% agreement), improves vocabulary retention (74.29%), and creates a relaxed learning environment (62.86%). Students also reported increased confidence and engagement. However, challenges such as fast-paced lyrics (60% agreement) and occasional pronunciation difficulties were noted. Qualitative interviews corroborated these results, highlighting music’s role in reducing anxiety and fostering enjoyment. The study concludes that integrating music into English learning is highly beneficial, supporting cognitive and emotional aspects of language acquisition. Recommendations include incorporating diverse music genres, addressing pronunciation challenges, and optimizing song selection to align with learners’ proficiency levels. These findings underscore music’s potential as an effective pedagogical tool, encouraging educators to leverage its advantages while mitigating identified challenges.
An Analysis of Students’ English Learning Demotivation at SMKN 7 Takalar
Emiastia, Emiastia;
Jabu, Baso;
Talib, Ahmad
Journal of Excellence in English Language Education Vol 4, No 4, October (2025): Journal of Excellence in English Language Education
Publisher : Program Studi Pendidikan Bahasa Inggris FBS UNM
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DOI: 10.26858/joeele.v4i4, October.78164
This study focuses on analyzing the problems of demotivation that occured in students at SMKN 7 Takalar when learning English and how their teachers overcame the demotivation. The objectives of this study were to find out what causes students to experience demotivation when learning English and how teachers overcame these problems. The method used is descriptive qualitative which using interview instruments involving seven students from class XI majoring in Machinery and two English teachers. Then the seven students were interviewed to find out what causes them to experience demotivation when learning English and the two teachers were also interviewed to find out how they overcame demotivation in students when learning English. The results of the study show that there are several things that cause students to experience demotivation, namely intrinsic and extrinsic problems of students and the lack of positive and negative reinforcement from teachers in the classroom when learning English. As for how teachers overcome these problems, namely by using learning methods that are in accordance with the times and trying as much as possible to adjust the wishes of students.
Enhancing Intention to Reuse Based on Perceived Usefulness Mediated by Trust: A Model for Indonesian Linkaja Users
Savira, Dhelvianti Azni;
Azzatillah, A.;
Rahmadina, Dean Seshar
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya
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DOI: 10.52970/grmilf.v6i1.1831
The aim of this research is to examine how perceived usefulness contributes to the intention to reuse the LinkAja e-wallet, mediated by trust. This research employs a quantitative methodology, targeting members of the Telegram group LinkAja_e-money, and gathered data from 214 respondents through questionnaires. Structural Equation Modeling (SEM) was used to analyze both direct and indirect relationships between variables. Research The study finds that perceived usefulness significantly impacts both trust and the intention to reuse the LinkAja e-wallet. Moreover, trust exerts a significant effect on intention to reuse and partially mediates the relationship between perceived usefulness and intention to reuse. This study confirms the integral relationships between perceived usefulness, trust, and intention to reuse within the context of LinkAja, offering valuable insights for improving user retention strategies on digital payment platforms.
PERAN MANAJEMEN RISIKO DALAM MENINGKATKAN EFEKTIVITAS ORGANISASI
Yulia Fitri
Jurnal Media Akademik (JMA) Vol. 3 No. 11 (2025): JURNAL MEDIA AKADEMIK Edisi November
Publisher : PT. Media Akademik Publisher
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DOI: 10.62281/3vt9t669
Penelitian ini bertujuan untuk mengkaji peran manajemen risiko dalam meningkatkan efektivitas organisasi melalui pendekatan studi literatur. Penelitian dilakukan dengan mengidentifikasi dan menelaah berbagai sumber relevan dari jurnal dan buku yang membahas penerapan serta dampak manajemen risiko pada berbagai sektor organisasi. Manajemen risiko menjadi landasan strategis bagi organisasi untuk mengenali, menganalisis, dan mengendalikan potensi risiko yang bisa menghambat pencapaian tujuan serta efektivitas operasional. Data dianalisis secara kualitatif melalui proses perbandingan, sintesis, dan interpretasi literatur untuk memperoleh pemahaman yang menyeluruh. Hasil penelitian menunjukkan bahwa manajemen risiko berperan strategis tidak hanya dalam mencegah potensi kerugian, tetapi juga dalam memperkuat proses pengambilan keputusan, mengoptimalkan pemanfaatan sumber daya, serta meningkatkan kinerja keuangan dan operasional organisasi. Selain itu, penelitian ini menyoroti bahwa perkembangan teknologi seperti Artificial Intelligence dan Big Data Analytics memberikan peluang untuk meningkatkan efisiensi dalam proses identifikasi dan mitigasi risiko. Penelitian ini menyimpulkan bahwa penguatan kesadaran dan komitmen organisasi terhadap praktik manajemen risiko menjadi langkah penting dalam mewujudkan ketahanan, daya saing, dan keberlanjutan jangka panjang organisasi.