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All Journal Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting Akuisisi : Jurnal Akuntansi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pendas : Jurnah Ilmiah Pendidikan Dasar EKUITAS (Jurnal Ekonomi dan Keuangan) Asia Pacific Fraud Journal Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Proceedings of the International Conference on Nursing and Health Sciences JIPMukjt:Jurnal Ilmu Pendidikan Muhammadiyah Kramat Djati Journal of Social Science Indonesian Research Journal on Education Prosiding Seminar Informasi Kesehatan Nasional Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Al-Zayn: Jurnal Ilmu Sosial & Hukum SENMEA Jurnal Penelitian Keperawatan Jurnal Online Skripsi Manajemen Rekayasa Konstruksi (JOS-MRK) Pase: Journal of Contemporary Islamic Educational Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset
Siti Musyarofah
Universitas Trunojoyo Madura
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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Pengaruh Struktur Modal, Ukuran Perusahaan, Likuiditas, Pertumbuhan Laba dan Return On Asset Terhadap Kualitas Laba Musyarofah, Siti; Arifin, Atwal
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh struktur modal, ukuran perusahaan, likuiditas, pertumbuhan laba dan ROA terhadap kualitas laba. Populasi pada peneltian ini yaitu laporan keuangan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2019 dengan menggunakan sampel sebanyak 26 perusahaan. Peneltian ini dibuat dengan metode kuantitatif serta teknik pengambilan data menggunakan data sekunder. Pada penelitian ini menggunakan metode pemilihan sampel purposive sampling. Dalam penelitian ini menggunakan analisis regresi linier berganda. Penelitian ini memenunjukkan hasil bahwa ketika diuji secara bersama-sama memperoleh hasil bahwa struktur modal, ukuran perusahaan, likuiditas, pertumbuhan laba dan return on asset mempunyai pengaruh terhadap kualitas laba. Secara sendiri-sendiri, ukuran perusahaan dan pertumbuhan laba mempunyai pengaruh terhadap kualitas laba. Sedangkan secara sendiri-sendiri, struktur modal, likuiditas, dan ROA tidak mempunyai pengaruh terhadap kualitas laba.
Model Manajemen Ikatan Guru Taman Kanak-Kanak Indonesia (IGTKI) dalam Meningkatkan Kompetensi Pendidik di Kecamatan Jenu Kabupaten Tuban Musyarofah, Siti; Suyanto, Suyanto; Faizin , A.Faizin
Indonesian Research Journal on Education Vol. 6 No. 1 (2026): Irje 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v6i1.4010

Abstract

Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis model manajemen Ikatan Guru Taman Kanak-Kanak Indonesia (IGTKI) dalam meningkatkan penguatan kompetensi pendidik di Kecamatan Jenu, Kabupaten Tuban. Penelitian ini menggunakan pendekatan kualitatif dengan jenis deskriptif. Teknik pengumpulan data dilakukan melalui observasi, wawancara mendalam, dan dokumentasi. Hasil penelitian menunjukkan bahwa implementasi manajemen IGTKI di Kecamatan Jenu berjalan efektif melalui penerapan fungsi manajemen POAC (Planning, Organizing, Actuating, Controlling). Perencanaan dilakukan secara matang berbasis analisis kebutuhan anggota, pengorganisasian didukung oleh struktur dan pembagian tugas yang jelas, pelaksanaan program berjalan partisipatif dengan gaya kepemimpinan yang memotivasi, serta pengawasan dilakukan melalui monitoring dan evaluasi berkelanjutan. Temuan ini mengindikasikan bahwa model manajemen partisipatif yang diterapkan IGTKI berdampak signifikan terhadap peningkatan empat kompetensi dasar guru, yaitu kompetensi pedagogik, profesional, kepribadian, dan sosial, sehingga mampu meningkatkan mutu pendidikan anak usia dini di wilayah kecamatan Jenu.
Implementasi Kurikulum Merdeka Dalam Pembelajaran Pendidikan Agama Islam di UPTD SDN 21 Bireuen musyarofah, siti; Danial; Aisyah Ma’awwiyah
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 1 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i1.4139

Abstract

Dalam pembelajaran Pendidikan Agama Islam, guru Pendidikan Agama Islam belum mampu menerapkan kurikulum mandiri. Penelitian yang digunakan dalam studi ini merupakan jenis penelitian kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi. Teknik analisis data dilakukan melalui pengkondensasian data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa: Penerapan kurikulum mandiri dalam pembelajaran Pendidikan Agama Islam di Unit Pelaksana Teknis Daerah Sekolah Dasar Negeri 21 Bireuen dilakukan melalui 4 tahap, yaitu: Melaksanakan pelatihan untuk memahami garis besar kurikulum mandiri. Mengembangkan kurikulum operasional untuk unit pendidikan. Melaksanakan pembelajaran dan penilaian: termasuk perencanaan pembelajaran dengan menganalisis Hasil Pembelajaran, merumuskan Tujuan Pembelajaran, menyusun Alur Tujuan Pembelajaran, dan membuat modul pembelajaran, melaksanakan pembelajaran berdasarkan pembelajaran diferensiasi dan penilaian yang terdiri dari penilaian formatif dan penilaian sumatif. Hambatan dalam implementasi kurikulum mandiri dalam pembelajaran Pendidikan Agama Islam ditemukan, seperti kurangnya partisipasi guru Pendidikan Agama Islam dalam mengikuti pelatihan, implementasi pembelajaran diferensiasi belum efektif, keterbatasan ruang kelas, serta kurangnya pemeliharaan dan pengelolaan fasilitas dan infrastruktur sekolah. Upaya untuk mengatasi hambatan dalam implementasi kurikulum mandiri pada pembelajaran Pendidikan Agama Islam di Unit Pelaksana Teknis Daerah Sekolah Dasar Negeri 21 Bireuen telah dilakukan, yaitu dengan membentuk komunitas belajar mini, memahami psikologi anak, mengadakan pembelajaran bergilir, dan memaksimalkan penggunaan dana Bantuan Operasional Sekolah.
Analyzing Fraudulent Practices in Community Group Regional Grant Funding Faisol Faisol; Bambang Haryadi; Siti Musyarofah
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 19 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i01.p07

Abstract

This study investigates fraud in community group grant funds, supported by the Regional Government to enhance Provincial Government programs. Using a qualitative descriptive method, data were collected through interviews, observations, and documentation. Findings indicate a lack of genuine community involvement in forming groups, with grant proposals often requiring dubious payments to coordinators. Physical development projects frequently utilized subpar materials and did not align with initial budget plans. Additionally, there was manipulation in reporting activities, with projects funded by village funds improperly claimed as grant initiatives. Delays in the accountability reporting, influenced by postponed project execution, complicate oversight. The study underscores the necessity for stringent regulations to prevent grant fund fraud, thereby assisting the Provincial Government in maintaining the integrity of its developmental agenda.
Analyzing Fraudulent Practices in Community Group Regional Grant Funding Faisol Faisol; Bambang Haryadi; Siti Musyarofah
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 19 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i01.p07

Abstract

This study investigates fraud in community group grant funds, supported by the Regional Government to enhance Provincial Government programs. Using a qualitative descriptive method, data were collected through interviews, observations, and documentation. Findings indicate a lack of genuine community involvement in forming groups, with grant proposals often requiring dubious payments to coordinators. Physical development projects frequently utilized subpar materials and did not align with initial budget plans. Additionally, there was manipulation in reporting activities, with projects funded by village funds improperly claimed as grant initiatives. Delays in the accountability reporting, influenced by postponed project execution, complicate oversight. The study underscores the necessity for stringent regulations to prevent grant fund fraud, thereby assisting the Provincial Government in maintaining the integrity of its developmental agenda.
PERSEPSI GURU DALAM PEMANFAATAN MEDIA SMARTBOARD TERHADAP MOTIVASI BELAJAR SISWA SD NEGERI 1 LOSARI LOR KABUPATEN CIREBON Musyarofah, Siti; Toharudin, Moh; Saefudin Wahid, Farhan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Posted
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59913

Abstract

The development of digital technology in education has encouraged teachers to utilize interactive learning media to enhance students' learning motivation. One of the digital learning media that has recently become popular in elementary schools is the Smartboard. However, the successful implementation of this technology largely depends on teachers' perceptions and experiences in using it during the teaching and learning process. This study aims to describe teachers' perceptions of the use of Smartboard and its influence on students' learning motivation in Integrated Science and Social Studies (IPAS) learning in the upper grades of SD Negeri 1 Losari Lor, Cirebon Regency. This study employed a descriptive qualitative approach with a case study design. Data were collected through interviews, observations, and documentation involving upper-grade teachers and students as the research participants. The data were analyzed using the Miles and Huberman model, which consists of data reduction, data display, and conclusion drawing. Data validity was ensured through source and technique triangulation. The findings indicate that teachers have positive perceptions of the use of Smartboard in IPAS learning. Smartboard is considered capable of presenting learning materials in a more interactive, engaging, and concrete manner. Its use also increases students' attention, participation, enthusiasm, and learning motivation during the learning process. Although several challenges were encountered, such as limited facilities, unstable internet connections, and other technical issues, Smartboard remains an effective learning medium for supporting the learning process and enhancing students' learning motivation.
Examining Fraud Schemes In Village Financial Management Puput Kurniawati; M. Nizarul Alim; Siti Musyarofah
Journal Of Social Science (JoSS) Vol 3 No 4 (2024): JOSS : Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v3i4.302

Abstract

The purpose of this study was to determine the fraud scheme that occurred in Pelangi Village from planning to accountability. This research method uses a qualitative approach. This research method is often called Naturalistic where the journey occurs naturally or in natural settings, as it is, and in normal situations, there is no manipulation of events, circumstances, and conditions so that it really matches the existing reality. The results of this study indicate that the Fraud Scheme in village financial management is indeed diverse. Fraud schemes in Pelangi Village are structured from the planning stage to the accountability stage. This organized and massive fraud scheme is not only carried out by one person but by a team or a group.
Co-Authors Achmad Fawaid Asad Agung Prasetya Aisyah Ma’awwiyah Alil Mafahir Alvyn Syahru Pramudya Anggi Pradhita Iswahyudi Atwal Arifin Bambang Haryadi Danial Djasuli, M Elicia Nur Fitriana Faisol Faisol Faisol Faisol Faizin , A.Faizin Fitriana, Elicia Nur Haryadi, Bambang Ibnullah, Moh Imam Ilham Agung Bahtiar Imam Agus Faisol Indira, Irma Iqomh, Muhammad Khabib Burhanudin Iswahyudi, Anggi Pradhita Lilik Absari Lilis Handayani M. Nizarul Alim Mohammad Nizarul Alim Muhammad Luthfi Muti, Prahararing Sukma Nazza, Fisca Benny NENDIARIE, SONLY NOVITA SARI, PUTRI Nur Endah Nur Endah, Nur Nur Hayati Prasetyono Prasetyono Prasetyono Prasetyono Puput Kurniawati qosim qosim, qosim Radhia Jatu Noviarsita Sakti Rakhmawati, Julia Rina Anggraeni Risdianto Hermawan Rita Nataliawati Riyana Riyana, Riyana Riyani Riyani Saefudin Wahid, Farhan Samito, Nanang Bagus Sari, Gevi Mellya Sasya Razita Fahira Siti sholihah Sitti Safiatus Riskijah Sonly Nendiarie Subaida Subaida Suyanto Suyanto Sylvie Puspita T. Tarjo Tarjo Tarjo Tarjo Tarjo Toharudin, Moh Toton Merianto Wulandari, Rezah Sofia Yundari, Yundari Yuni Puji Widiastuti