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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Tazkiya: Jurnal Pendidikan Islam Mahaguru: Jurnal Pendidikan Guru Sekolah Dasar Enggang: Jurnal Pendidikan, Bahasa, Sastra, Seni, dan Budaya Jurnal Ilmu Pendidikan (SOKO GURU) Dinamika NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Sosial, Pendidikan Dan Humaniora Ta'rim: Jurnal Pendidikan dan Anak Usia Dini Innovative: Journal Of Social Science Research Jurnal Pendidikan dan Ilmu Sosial Guruku: Jurnal Pendidikan dan Sosial Humaniora Jurnal Arjuna : Publikasi Ilmu Pendidikan, Bahasa dan Matematika Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam Jurnal Pendidikan, Bahasa dan Budaya Pendekar: Jurnal Pendidikan Berkarakter MAXIMAL Akhlak: Jurnal Pendidikan Agama Islam Dan Filsafat Hikmah: Jurnal Studi Pendidikan Agama Islam Jurnal Pendidikan Dirgantara Edumaspul: Jurnal Pendidikan
Arlina Arlina
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Analisis Komparatif Praktik Akuntansi di Iran dan Indonesia Natalis Christian; Arlina Arlina; Julie Tryany; Vera Laurence Liang; Yohanis Rerung
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 17 No 2 (2024): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v17i2.2040

Abstract

Globalization has driven increasingly international economic integration, pushing countries to adjust their accounting standards. This study compares the accounting practices of Iran and Indonesia through a qualitative analysis of academic literature, accounting regulations, and corporate financial reports considering the different cultural, economic, and legal contexts in the two countries. The research results show that Indonesia adopts Financial Accounting Standards (SAK) which are based on IFRS while Iran uses National Accounting Standards which are adapted from IFRS with modifications according to the local context. IFRS adoption in Indonesia is said to be more advanced and closer than Iran because Iran is facing challenges that affect the country's economy, such as US international sanctions. These differences are also influenced by factors such as legal, cultural and social. Despite the differences, both countries show serious efforts in adapting accounting practices to international standards. Overall, this study provides in-depth insights for accounting practitioners, regulators and policy makers to develop better accounting practices in accordance with the needs of each country in an ever-evolving global context.
Kreativitas Guru PAI dalam Membentuk Karakter Peduli Lingkungan di SMP Nurul Hadina Patumbak Putri Maymuhamna Rahayu; Arlina Arlina; Enny Nazrah Pulungan
Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat Vol. 1 No. 4 (2024): Oktober: Jurnal Pendidikan Agama Islam dan Filsafat
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/akhlak.v1i4.138

Abstract

The research that has been carried out is entitled "Creativity of PAI Teachers in Forming Environmentally Caring Character at Nurul Hadina Patumbak Middle School" which is based on the fact that currently there is still some evidence that shows that students' concern for the school environment is still minimal, namely that there are still some students who throw rubbish carelessly After having snacks from small stalls around the school, the classroom yard still looked dirty, and students did not picket. So with the creativity of PAI teachers, researchers want to see or research what creativity PAI teachers use in forming students' environmentally caring character at Nurul Hadina Middle School, Patumbak. This research uses qualitative research methods with descriptive research type and data collection techniques, namely observation, interviews and documentation. In data analysis there are three steps carried out, namely data reduction (collecting data), data display (presenting data), and verification (drawing conclusion). The results of the research reveal that PAI teachers' creativity in forming environmentally caring character at Nurul Hadina Patumbak Middle School can be classified by carrying out habituation activities, providing warnings and advice, and leading by example. The habituation activities carried out include getting used to collecting rubbish, picketing, cleaning toilets and caring for plants.
Peranan Strategi Pembelajaran Contextual Teaching And Laerning Pada Mata Pelajaran Fiqih Arlina Arlina; Nurul Afriliani Gajah; Mawaddatu Shifa; Fathis Silmi Ramadhani; Khoirun Nisa Manungkalit
Guruku: Jurnal Pendidikan dan Sosial Humaniora Vol. 1 No. 2 (2023): GURUKU : Jurnal Pendidikan dan Sosial Humaniora
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (815.641 KB) | DOI: 10.59061/guruku.v1i2.273

Abstract

This study discusses learning Fiqh in the CTL (Contextual Teaching and Learning) learning method with a learning concept that helps teachers relate the material taught to students' real-world situations and encourages students to make connections between the knowledge they have and its application in their lives as family members and public. This article uses the content analysis research method. Content analysis is a research method used to understand the meaning of written text, images, or audio in certain contexts. This method is carried out by identifying and categorizing information contained in text or images, then interpreting the meaning contained therein. The results of the study show that the learning strategy of Contextual Teaching and Learning in the Subject of Fiqh plays a very important role for students and is also increasingly motivated to participate in learning and is able to solve all the problems encountered, both problems that are found directly during the learning process and when solving evaluation questions that are given, then the overall results of this study indicate that the model of applying the CTL (Contextual Teaching and Learning) strategy with the cooperative learning method is able to increase student activity and mastery of concepts of learning material and is very suitable to be applied to train students' abilities to find, associate previous material with studied material.
Memahami Interaksi Sosial Mahasiswa di Perguruan Tinggi: Studi Kasus di Fakultas Ilmu Tarbiyah dan Keguruan Universitas Islam Negeri Sumatera Utara Salimatul Islamiyah; Annisa Nurul Fadilah; Yusra Faizah; Arlina Arlina
JISPENDIORA Jurnal Ilmu Sosial Pendidikan Dan Humaniora Vol. 3 No. 2 (2024): Agustus: Jurnal Ilmu Sosial, Pendidikan Dan Humaniora (JISPENDIORA)
Publisher : Badan Penerbit STIEPARI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jispendiora.v3i2.1553

Abstract

This research aims to investigate students' social interactions in higher education and the factors that influence these interactions. The research results show that some students experience difficulties in interacting due to the large number of assignments and academic competition. Apart from that, cultural differences and fear of other people's judgment also become obstacles for some students in interacting. This research also found that participation in student organizations can increase students' social interactions, as well as influence a person's social interaction behavior. The conclusion of this research is that students' social interactions in higher education are influenced by several factors, including assignments, academic competition, cultural differences, and fear of other people's judgment.
Upaya Peningkatan Hasil Belajar Siswa Melalui Metode Snowball Throwing di Kelas VII SMPS Mamiyai Al-Itihadiyah Arlina Arlina; Muhammad Syah Bagus; Asmadi Limbong; Rini Nurwana Saragih; Miftahul Jannah Ira; Nur Awaliyah Afrinda Sari
Pendekar : Jurnal Pendidikan Berkarakter Vol. 1 No. 4 (2023): Agustus : Jurnal Pendidikan Berkarakter
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/pendekar.v1i4.263

Abstract

This study aims to improve PAI learning outcomes on the theme of Sincerity, Patience and Forgiving by using the snowball throwing method in class VII of Mamiyai Al-Itihadiyah Private Junior High School Medan. This type of research is Classroom Action Research. The subjects of this study were grade VII students at Mamiyai Al-Itihadiyah Private Junior High School in Medan, totaling 21 students. The data collection techniques used are tests of student learning outcomes, student observation, and teacher observation. The pre-cycle results of students who achieved standard scores were 1 student and those who had not reached standard scores were 20 students with a grade point average of 41%. The learning outcomes of students who achieved standard scores in the first cycle were 10 students and those who had not reached standard scores were 11 students with a total presenatse score of 79%. The learning outcomes of students who achieved standard scores in cycle II were 15 students and those who had not reached standard scores were 6 students with a total presenatse score of 81%. These results prove that the use of the snowball throwing method can improve the learning outcomes of PAI class VII on the theme of Sincerity, Patience and Forgiving at Mamiyai Al-Itihadiyah Private Junior High School in Medan City.
EKSPLORASI KECURANGAN KEUANGAN PT. ASABRI (PERSERO) MELALUI PENDEKATAN CASH FLOW SHENANIGANS Natalis Christian; Arlina Arlina; Julie Tryany; Vera Laurence Liang; Yohanis Rerung
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 4 No. 2 (2024): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/0dknm806

Abstract

The phenomenon of fraud in financial reports has become a global issue that affects market integrity and investor confidence. This study aims to identify fraudulent practices in PT Asabri (Persero)'s cash flow reports with a focus on cash flow shenanigans techniques. The research method uses forensic analysis and investigative audits of Asabri's financial reports from 2012 to 2017. The research results show indications of cash flow manipulation through the cash flow shenanigans no. 1, 2, and 3. This study highlights the importance of understanding and monitoring transparent and accurate accounting practices in public companies. Irregularities in financial statements not only harm investors, but can also create overall market instability. This study also highlights the need for tighter supervision and regulation of public financial reporting, especially in the state-owned pension and insurance sectors. Overall, the findings of this article can not only increase awareness of the risks of fraud in financial reporting, but can also serve as a guide for regulators and practitioners in efforts to prevent and detect similar practices in the future.
Jenis Upaya Pada Peningkatan Kompetensi Tenaga Didik Pada Smp Negeri 4 Medan Melalui Pelatihan Tindakan Kelas Arlina Arlina; Mutia Salwa Humairoh; Fitri Amelia; Nur Fauziyah; Anisa Putri
ENGGANG: Jurnal Pendidikan, Bahasa, Sastra, Seni, dan Budaya Vol. 4 No. 2 (2024): Juni : ENGGANG: Jurnal Pendidikan, Bahasa, Sastra, Seni, dan Budaya
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/enggang.v4i2.13306

Abstract

This research is aimed at increasing the competence of students at SMP Negeri 4 Medan in North Sumatra. There is an increase in the competence of trained personnel carried out by conducting Classroom Action Research (CAR). In Classroom Action Research Training (PTK) it is carried out by means of the cycle method which is carried out with various stages such as helping with problems, planning, action, observation, and reflection. From the research, it was found that there were problems where students were often confused and had difficulties at the stage of preparing and forming PTK when doing it in class. Due to their weak ability at the stage of establishing PTK due to limitations regarding understanding of CAR in practice and materially. Data collection techniques implemented in this study were used by means of observation, interviews and evaluation. In this study, it was found that the students played an active role in activities and they had seriousness, willingness, and high motivation in PTK. So that in PTK this increases the competence of teachers and is more courageous in creating a work on PTK activities. [10:42:52 PM]
Strategi Mahasiswa dalam Menyelesaikan Tugas Perkuliahaan di Jurusan Bimbingan Konseling Pendidikan Islam Melisa Febriani; Dinda Aulia; Arlina Arlina
JURNAL PENDIDIKAN DAN ILMU SOSIAL (JUPENDIS) Vol. 2 No. 4 (2024): Oktober : JURNAL PENDIDIKAN DAN ILMU SOSIAL
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jupendis.v2i4.2108

Abstract

This research aims to determine the strategies of students in the Islamic education counseling and guidance department in completing course assignments. The method in this research uses qualitative methods. Qualitative methods are research approaches that aim to understand human phenomena in an in-depth and descriptive way, this involves collecting data and figures, such as text, images, sounds, or videos, and analyzing them to identify patterns, themes, and meaning. The results of this research found that students of the Islamic Counseling and Guidance Study Program at the Faculty of Tarbiyah and Teacher Training have their own ways and strategies for completing course assignments, even though overall they have not been able to complete assignments on time or often postpone them. This research is expected to have a positive impact on students majoring in Guidance. Islamic education counseling in completing lecture assignments and developing their knowledge regarding strategies for completing lecture assignments.
Implementasi Strategi Guru dalam Mengembangkan Keterampilan Motorik Kasar pada Anak di TK IT Bunayya 7 Al-Hijrah Kecamatan Percut Sei Tuan Intan Syahdila Hasibuan; Arlina Arlina; Enny Nazrah Pulungan
Hikmah : Jurnal Studi Pendidikan Agama Islam Vol. 1 No. 3 (2024): September : Hikmah : Jurnal Studi Pendidikan Agama Islam
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/hikmah.v1i3.101

Abstract

This study aims to determine and describe the teacher's strategy in developing gross motor skills in children at Bunayya 7 Al-Hijrah IT Kindergarten. The research methodology uses phenomenological qualitative, with data collected through observation, interviews, and documentation. The data analysis used data reduction, data presentation, and conclusion drawing. The results showed that: 1) The strategy of activities carried out by teachers to develop gross motor skills at Bunayya 7 Al Hijrah IT Kindergarten, Percut Sei Tuan District, includes doing gymnastics, playing games, practicing prayers, doing role-playing activities, singing asmaul husna with movements, warming up through ice breaking, getting children used to ablution, and getting children used to using the toilet (toilet training). 2) From these activities, the teacher has several strategies in developing gross motor skills, including the preparation of media and teaching materials by the teacher to be applied in learning, the teacher teaches warm-up movements as an introduction to the activity, the teacher gives explanations and direct examples to children, the teacher provides assistance to children, the teacher gives praise and motivation, the teacher repeats so that children are able to master and get used to doing movements, and the teacher evaluates children. 3) Teachers choose to use this strategy because it is effective for developing gross motor skills such as agility, strength, balance, and coordination in a fun way for children.
The Diversity of Teenagers in Jaranguda Village, Karo Regency, North Sumatera Arlina Arlina; Enny Nazrah Pulungan; Armita Dwi Lestari; Elvira Alvionita; Fitri Amelia; Tri Muliyani
Edumaspul: Jurnal Pendidikan Vol 6 No 2 (2022): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengabdian Masyarakat (Pema) merupakan wujud nyata dari tugas dosen dan mahasiswa dalam melaksanakan Tri Dharma Perguruan Tinggi yakni aspek pengabdian. Melalui kegiatan pengabdian kepada masyarakat desa Bah Butong II maka terjadi sinergi antara perguruan tinggi dengan masyarakat sebagai wujud partisipasi terhadap masyarakat desa Bah Butong II. Tujuan pengabdian ini adalah memberikan pemahaman kepada masyarakat setempat tentang pentingnya pendidikan dan melestarikan budaya-budaya yang ada di desa Bah Butong guna membantu pemerintah desa dalam mencerdaskan masyarakat serta anak-anak penerus bangsa. Pengabdian dilakukan melalui kegiatan: Edukasi, mengajar, sosialisasi, gotong royong dan menyemarakkan pesta kemerdekaan. Hasil pengabdian masyarakat ini memberikan semangat dan meningkatkan pemahaman masyarakat terutama guru dan orang tua tentang pendidikan, sosial, budaya guna melahirkan generasi penerus yang memiliki pemahaman spritual dan intelektual.
Co-Authors Adinda Putri Aulia Alfina Azisi Br Purba Amna Riski Aulia Br. Simatupang Anisa Putri Annisa Nurul Fadilah Armita Dwi Lestari Asmadi Limbong Azra Munazah Bunga Ulantika Christian, Natalis Dahliyanti Dahliyanti Desti Aulia Fitri Dewi Damayanti Dinda Aulia Dini Gusmini Elvira Alvionita Enny Nazrah Pulungan Fadhilah Khairani Fadila Hasibuan Fathis Silmi Ramadhani Fitra Khoiron Fitri Amelia Fitri Nur Azizah Intan Syahdila Hasibuan Jeni Anwar Rambe Jihan Emelia Sari Julie Tryany Juni Tri Iswani Khoirun Nisa Manungkalit Leli Suharti Lutfiah Aini Sitompul Mardiah Putri Jerohmi Mawaddatu Shifa Melisa Febriani Mhd. Fadliq Ananta Miftahul Jannah Ira Muhammad Aprijal Muhammad Syah Bagus Muhammad Zailani Mutia Annisa Mutia Salwa Humairoh Nadya salsabilah Nova Emiliya Pane Nur Awaliyah Afrinda Sari Nur Fauziah Harahap NUR FAUZIYAH Nur Risma Sari Nur Zannah Nurul Afriliani Gajah Putri Maymuhamna Rahayu Rabiatul Adawiyah Rani Wardani Hasibuan Rini Nurwana Saragih Rizka Ardianti Salimatul Islamiyah Salsabila Syfa Siregar Sheila Natasya Murni Siti Saydariyah Hasibuan Sopiyatul Bahana Harahap Sri Wahyuni Suci Rahmadani Solin Tika Budi Utami Tri Muliyani Ummu Hanifah Sulaimah Filiyang Vera Laurence Liang Wahdaniati Bancin Wildan Sitorus Yohanis Rerung Yusra Faizah Zaidan Hamdani Zakiyah Khairani Pasaribu