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EFEKTIVITAS METODE DRILL BERBANTUAN “SMART PROBLEM ACCOUNTING MODULE” TERHADAP HASIL BELAJAR AKUNTANSI MATERI JURNAL PENYESUAIAN PERUSAHAAN JASA Fikriyah, Azizatul; Yulianto, Agung
Economic Education Analysis Journal Vol 5 No 1 (2016): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

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Abstract

Tujuan penelitian ini yaitu untuk mengetahui: penerapan Metode Drill (latihan) berbantuan “Smart Problem Accounting Module” dalam meningkatkan hasil belajar akuntansi dan hasil belajar akuntansi lebih tinggi dibandingkan menggunakan metode ceramah.Penelitian ini menggunakan metode quasi experiment dengan pola pretest-posttest group design. Populasi dalam penelitian ini adalah seluruh siswa kelas XI IPS di MAN Suruh Kabupaten Semarang tahun pelajaran 2014/2015. Sampel penelitian dipilih secara random yang kemudian diperoleh kelas XI IPS 3 sebagai kelas eksperimen dan XI IPS 1 sebagai kelas kontrol. Metode pengumpulan data yaitu dengan dokumentasi, tes, observasi. Pengujian H1 yaitu menggunakan uji paired sample t-test dan H2 menggunakan uji independent sample t-test.Hasil penelitian menunjukkan bahwa ada peningkatan hasil belajar setelah perlakuan dengan Metode Drill (latihan) berbantuan “Smart Problem Accounting Module”  dilihat dari rata-rata nilai pre-test yaitu 56,64 dan post-test sebesar 84,18 pada kelas eksperimen. Selain itu juga menunjukkan adanya perbedaan hasil rata-rata nilai post-test kelas eksperimen sebesar 84,18 lebih tinggi dibandingkan post-test kelas kontrol sebesar 80,52.Berdasarkan hasil penelitian dapat disimpulkan bahwa metode Metode Drill (latihan) berbantuan “Smart Problem Accounting Module” dapat meningkatkan hasil belajar siswa materi jurnal penyesuaian. Kelas eksperimen yang mendapat pembelajaran dengan metode Metode Drill (latihan) berbantuan “Smart Problem Accounting Module” memperoleh hasil belajar lebih tinggi daripada kelas kontrol yang menggunakan ceramah. Oleh karena itu, guru disarankan untuk menggunakan metode Metode Drill (latihan) berbantuan “Smart Problem Accounting Module” dalam pembelajaran untuk mempermudah siswa dalam memahami materi jurnal penyesuaian.The purpose of this study was to determine whether the application drill method (training) with Smart Problem Accounting Module could improve students’ accounting learning outcomes better than using the lecturing method. This was a quasi-experimental study with pretest-posttest group design. The population of this study was all students of class XI IPS MAN Suruh Semarang District in the academic year of 2014/2015. The sample was selected randomly and then class XI IPS 3 was chosen as the experimental class while class XI IPS 1 as the control class. The methods of collecting the data were documentation, testing, and observation. Testing H1 used paired samples t-test and H2 used independent sample t-test. The results showed that there was an improvement in the learning outcomes after the treatment using the drill method (training) with Smart Problem Accounting Module were given. It can be seen from the pre-test average score that was 56.64 and the post-test that was 84.18 in the experimental class. Moreover, the post-test average score in the experimental class which was 84.18 was higher than the post-test average score in the control class which was 80.52. Based on the results of this study, we can be concluded that the drill method (training) with Smart Problem Accounting Module can improve students’ learning outcomes on the subject matter of Journal of Adjustment. The experimental class which got the treatment using the drill method (training) with Smart Problem Accounting Module acquired better learning outcomes than the control class which used the lecturing method. Therefore, the teachers should use the drill method (training) with Smart Problem Accounting Module in learning to facilitate the students in understanding the subject matter of Journal of Adjustment.  
PENGARUH KEPEMIMPINAN KEPALA SEKOLAH, PENGELOLAAN YAYASAN, FASILITAS SEKOLAH, DAN MOTIVASI KERJA TERHADAP KINERJA GURU SMK Rahayuningtyas, Sri Rizky; Yulianto, Agung
Economic Education Analysis Journal Vol 5 No 3 (2016): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

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Penelitian ini bertujuan untuk menguji pengaruh kepemimpinan kepala sekolah, pengelolaan yayasan, fasilitas sekolah, dan motivasi kerja terhadap kinerja guru di SMK Palebon Semarang secara simultan maupun parsial. Populasi pada penelitian ini adalah semua guru di SMK Palebon Semarang yang berjumlah 50 orang . Metode pengumpulan data dalam penelitian ini menggunakan metode angket. Variabel bebas pada penelitian ini yaitu kinerja guru. Sedangkan variabel terikat yaitu kepemimpinan kepala sekolah, pengelolaan yayasan, fasilitas sekolah, dan motivasi kerja. Hasil penelitian menunjukkan bahwa ada pengaruh positif kepemimpinan kepala sekolah, pengelolaan yayasan, fasilitas sekolah, dan motivasi kerja terhadap kinerja guru di SMK Palebon Semarang secara simultan maupun parsial. Untuk penelitian selanjutnya diharapkan dapat menggunakan variabel lain yang tidak digunakan dalam penelitian ini yang secara parsial maupun simultan dapat berpengaruh terhadap kinerja guru. The early observation result accompanying interview and observation were implemented by involving the teachers, the headmaster, and the foundation leader of SMK Palebon Semarang could be described that it was still needed the optimizing of teachers perfomance in implementing the duty and responsibility of teaching as well as the teacher’s attitude and behaviour as the student and people guidance. This research was a population approach research which involved 50 teachers at SMK Palebon Semarang and used two variables; independent and dependent variable. The headmaster leadership, foundation management, school facility, and working motivation as independent variable while teachers performance as dependent variable. The collecting data technique used questionnaire. Then, analysing and processing data technique used presentation descriptive and multiple regression technique. The research result shows there is a positive effect of the headmaster leadership, foundation management, school facility, and working motivation toward the teachers performance at SMK Palebon Semarang. For further research is expected to use other variables that are not used in this study as subjects of achievement and career guidance who are partially or simultaneously may affect the teacher performance.
PENGARUH PEMBERIAN TUGAS, MOTIVASI BERPRESTASI, KEMAMPUAN BERPIKIR KRITIS, KEMANDIRIAN BELAJAR, DAN KEDISIPLINAN BELAJAR TERHADAP KREATIVITAS BELAJAR Lestari, Dwi; Yulianto, Agung
Economic Education Analysis Journal Vol 6 No 2 (2017): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

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Tujuan penelitian ini adalah untuk mengetahui bukti empiris pengaruh pemberian tugas, motivasi berprestasi, kemampuan berpikir kritis, kemandirian belajar, dan kedisiplinan belajar terhadap kreativitas belajar serta untuk mengetahui bukti empiris perbedaan pemberian tugas, motivasi berprestasi, kemampuan berpikir kritis, kemandirian belajar, kedisiplinan belajar, dan kreativitas belajar pada mahasiswa Akuntansi dan Pendidikan Akuntansi. Populasi penelitian ini adalah mahasiswa Akuntansi dan Pendidikan Akuntansi angkatan 2014 FE UNNES. Jumlah sampel 138 mahasiswa Akuntansi dan 117 mahasiswa Pendidikan Akuntansi yang diambil menggunakan rumus Slovin. Pengambilan sampel tiap kelas menggunakan proportionate random sampling. Metode pengumpulan data menggunakan angket. Sedangkan metode analisis data yang digunakan adalah analisis deskriptif dan analisis regresi. Berdasarkan pengujian uji asumsi klasik tidak ditemukan gejala pengganggu. Untuk pengujian hipotesis t pada mahasiswa Akuntansi dan Pendidikan Akuntansi variabel pemberian tugas, motivasi berprestasi, kemampuan berpikir kritis, kemandirian belajar, dan kedisiplinan belajar terbukti berpengaruh positif dan signifikan. Motivasi berprestasi, kemandirian belajar, kedisiplinan belajar, dan kreativitas belajar antara mahasiswa Akuntansi dan Pendidikan Akuntansi terbukti terdapat perbedaan. Tidak terbukti bahwa terdapat perbedaan pada pemberian tugas dan kemampuan berpikir kritis. Saran yang sebaiknya mahasiswa meningkatkan kemandirian dalam mengevaluasi hasil belajar dan meningkatkan kepercayaan diri dalam belajar. The purpose of this research is to know the empirical evidence of the effect of the imposition of duties, motivation of achievement, the capacity to think critically, independent learning, and discipline learning of creativity learning and to know the empirical the different of the imposition of duties, motivation of achievement, the capacity to think critically, independent learning, discipline learning, and creativity learning between accounting and accounting education students the 4th semester. Population in this research is Accounting and Education Accounting students the class of 2014 in FE UNNES. The sample in the research is 138 accounting students and 117 Education Accounting students taken using formulas Slovin. The sample was taken for each class used proportionate random sampling method. The used method of data collection is the questionnaire. The analyze method is descriptive analyze and regression analysis. Based on the classic assumption test use was not found troublesome symptoms. To testing the hypothesis t in the Accounting students and Accounting Education students independent variables the imposition of duties, motivation achievement, the ability to think critically, independent learning, and discipline learning proved to be positively significant. The motivation of achievement, independent learning, discipline learning, and creativity learning among students of Accounting and Accounting Education proven there is a difference Not proven that there is a difference in the variable imposition of duties and the capacity to think critically, while. The advice was given students should increase self-reliance in evaluating learning outcomes and increase confidence in learning.
PENGARUH EFIKASI DIRI, LINGKUNGAN SOSIAL, AKSES KEPADA MODAL, DAN KEPEMILIKAN JARINGAN SOSIAL TERHADAP SIKAP KEWIRAUSAHAAN MAHASISWA PROGRAM STUDI PENDIDIKAN AKUNTANSI ANGKATAN 2013 UNIVERSITAS NEGERI SEMARANG Lestari, Retno Ariyani Puji; Yulianto, Agung
Economic Education Analysis Journal Vol 6 No 3 (2017): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

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This study aims to find out the influence of self efficacy, social environment, access to capital, and ownership of social networks on student entrepreneurship attitude of Accounting Education Program year 2013 UNNES either simultaneously or partially. The population in this study were students of Accounting Education class of 2013 amounting to 190 students and 129 students sample after treatment with the standard formula Slovin error of 5% then using Random Propotional Sampling as the sampling technique. This study used a questionnaire as a data collection tool. Data were analyzed using descriptive statistical analysis and regression analysis. The results showed that self-efficacy, social environment, access to capital, and the ownership of social network influence simultaneously to accounting education student entrepreneurship attitude (70%). Partially self efficacy affected student entrepreneurship attitude (44,09%), social environment does not affected students entrepreneurship attitude (0,19%), access to capital does not affected student entrepreneurship attitude (0,05%), and ownership of social networks affected student entrepreneurship attitude (13,76%).
PERAN MEDIASI MOTIVASI KERJA PADA PENGARUH SERTIFIKASI PROFESI DAN KEPEMIMPINAN KEPALA SEKOLAH TERHADAP KINERJA GURU Widyastuti, Sari; Yulianto, Agung
Economic Education Analysis Journal Vol 7 No 1 (2018): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

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Tujuan penelitian ini adalah untuk mengetahui bukti empiris dan menganalisis peran motivasi kerja dalam memediasi pengaruh sertifikasi profesi dan kepemimpinan kepala sekolah terhadap kinerja guru Akuntansi SMK Negeri se-Kabupaten Klaten. Populasi penelitian ini adalah guru Akuntansi tersertifikasi yang bertempat tugas di SMK Negeri se-Kabupaten Klaten yang sekaligus sebagai sampel penelitian, yakni sejumlah 45 guru. Metode analisis data yang digunakan adalah analisis deskriptif, path analysis dan uji sobel. Hasil penelitian menunjukkan bahwa motivasi kerja terbukti berperan secara sempurna sebagai mediator pengaruh sertifikasi profesi terhadap kinerja guru, serta tidak signifikan dalam memediasi pengaruh kepemimpinan kepala sekolah terhadap kinerja guru. Penelitian selanjutnya diharapkan dapat mengkaji lebih lanjut mengenai kinerja guru Akuntansi dengan menambah variabel lain untuk penelitian dan memperluas ruang lingkup baik di SMK Negeri maupun Swasta. The purpose of this study is to find empirical evidence and analyze the role of work motivation in mediating the influence of professional certification and principal leadership on the performance of Accounting teachers in Klaten Regency. The population of this study is a certified accounting teacher who is assigned to SMK Negeri in Klaten Regency as well as a sample of research, a total of 45 teachers. Data analysis methods used are descriptive analysis, path analysis and sobel test. The result of the research shows that work motivation proved to be a perfect role as a mediator of the influence of professional certification on teacher performance, but not significant as mediator of influenceprincipal leadership on teacher performance. Further research is expected to further examine the performance of Accounting teachers by adding other variables to research and expand thescope ofboth SMK Negeri and Private
Pengaruh Lingkungan Sekolah, Self Efficacy, dan Status Sosial Ekonomi Orang Tua Terhadap Minat Melanjutkan Pendidikan Tinggi Dengan Prestasi Belajar sebagai Variabel Mediasi Barokah, Nur; Yulianto, Agung
Economic Education Analysis Journal Vol 8 No 2 (2019): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v8i2.31498

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh positif dan signifikan lingkungan sekolah, self efficacy, status sosial ekonomi orang tua terhadap minat melanjutkan pendidikan ke perguruan tinggi secara langsung dan tidak langsung melalui prestasi belajar. Populasi penelitian ini adalah seluruh siswa kelas XI Akuntansi SMK Negeri 1 Cilacap yang berjumlah 102 siswa. Teknik pengambilan sampel menggunakan proportional random sampling yang kemudian diperoleh sampel sebanyak 81 siswa. Metode pengumpulan data dengan menggunakan dokumentasi dan angket. Metode analisis data yang digunakan adalah analisis deskriptif dan analisis path. Hasil penelitian menunjukkan bahwa lingkungan sekolah, self efficacy dan status sosial ekonomi orang tua berpengaruh positif dan signifikan terhadap minat melanjutkan pendidikan ke perguruan tinggi. Berdasarkan hasil analisis jalur, prestasi belajar dapat memediasi pengaruh lingkungan sekolah, self efficacy dan status sosial ekonomi orang tua terhadap minat melanjutkan pendidikan ke perguruan tinggi, namun prestasi belajar menunjukkan hasil partial mediation. Hasil penelitian diatas, dapat disimpulkan bahwa lingkungan sekolah, self efficacy dan status sosial ekonomi orang tua berpengaruh positif dan signifikan terhadap minat melanjutkan pendidikan ke perguruan tinggi melalui prestasi belajar
Pengaruh Status Sosial Ekonomi Orang Tua dan Praktik Kerja Industri Melalui Motivasi Kerja terhadap Kesiapan Kerja Wahyuningsih, Ika; Yulianto, Agung
Economic Education Analysis Journal Vol 9 No 2 (2020): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v9i2.39430

Abstract

Penelitian ini bertujuan untuk menguji peran motivasi kerja dalam memediasi pengaruh status sosial ekonomi orang tua dan praktik kerja industri terhadap kesiapan kerja siswa. Populasi dalam penelitian ini adalah siswa kelas 12 program keahlian akuntansi di SMK Negeri 2 Kota Tegal tahun ajaran 2018/2019 yang berjumlah 96 siswa. Penelitian ini merupakan penelitian populasi dengan menjadikan seluruh anggota populasi sebagai responden. Metode pengumpulan data pada penelitian ini menggunakan angket. Teknik analisis data menggunakan analisis deskriptif dan analisis jalur. Hasil penelitian menunjukkan bahwa: (1) status sosial ekonomi orang tua tidak berpengaruh negatif terhadap kesiapan kerja, (2) praktik kerja industri dan motivasi kerja berpengaruh positif terhadap kesiapan kerja, (3) status sosial ekonomi orang tua berpengaruh negatif terhadap motivasi kerja, (4) praktik kerja industri berpengaruh positif terhadap motivasi kerja, (5) status sosial ekonomi orang tua tidak berpengaruh negatif melalui motivasi kerja terhadap kesiapan kerja, dan (6) paktik kerja industri berpengaruh positif melalui motivasi kerja terhadap kesiapan kerja. Berdasarkan hasil penelitian diatas dapat disimpulkan bahwa status sosial ekonomi orang tua dan praktik kerja industri bepengaruh positif terhadap kesiapan kerja. Saran yang dapat diberikan untuk meningkatkan kesiapan kerja adalah siswa perlu mempersiapkan diri dalam menghadapi dunia pasca sekolah terutama dalam hal pencarian pekerjaan dengan terus mengasah keterampilan, sikap maupun pengetahuan serta menambah informasi.
The Effect of Capital Structure, Firm Size, and Profitability on Firm Value with Investment Decisions as Moderating Wijayaningsih, Shinta; Yulianto, Agung
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.50744

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The purpose of this study is to examine the effect of capital structure, firm size, and profitability on firm value with investment decisions as moderating. The population of this study was 49 various industrial sector manufacturing companies listed on the IDX in 2016-2019. Sampling using purposive sampling technique, in order to obtain a sample of 22 companies with 72 units of analysis. Data analysis was performed using the Moderated Regression Analysis (MRA) test. The results showed that profitability had a positive effect on firm value, while capital structure did not affect firm value and firm size had a negative effect on firm value. Investment decisions are able to strengthen the effect of profitability on firm value but are not able to strengthen the effect of capital structure and firm size on firm value. The conclusion of this study is that company value will increase if it has high profitability because the greater the profit the company gets, the better the company’s performance, and the company value will decrease when the larger the company size means that the bigger the company, the more difficult it is to control and supervise by company management. Meanwhile, the right investment decision increases the company’s chances of making a profit, thereby strengthening the effect of profitability in increasing firm value. Keywords: Firm Value; Capital Structure; Company Size; Profitability; Investment Decisions
The Role of Corporate Governance Mecanism in Enhancing Firm Value with CSR as Moderating Variable Mita, Shelo; Saharah, Siti; Yulianto, Agung
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 3 No 6 (2024): IJHESS JUNE 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v3i6.1077

Abstract

Within the framework of GCG research, a company's value is an indicator of how well its performance and sustainability are assessed from the viewpoints of investors and shareholders. The study examines how corporate social responsibility disclosure (CSR) and effective corporate governance practices (GCG), including the presence of an audit committee, institutional ownership, and managerial ownership, influence firm value.  Additionally, it explores the moderating effects of these factors on the relationship between CSR, GCG, and firm value. To determine the relationship between variables, this study uses a quantitative approach method where data is collected in the form of numbers and analyzed using the Eviews application. The study encompassed all mining corporations that were publicly listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. Purposive sampling was used for sampling, and resulted in a research sample of 99 companies. There is no discernible impact on managerial ownership, institutional ownership, and the presence of an audit committee regarding the moderated relationship between CSR and firm value because the probability value of the interaction between IO and CSR 0.9582 > 0.05, AC and CSR 0.8528 > 0.05, and MO and CSR 0.6689 > 0.05 more than 0.05. Thus, hypotheses H4, H5, and H6 which predict that MO, IO, and AC will have an impact on firm value when moderated by CSR are not proven correct based on the test results. The study results validate that institutional and managerial ownership positively impact firm value in a significant manner, whereas the audit committee exerts a positive yet statistically insignificant influence.
Free cash flow, profitabilitas dan dividend payout ratio terhadap nilai perusahaan pada 50 biggest market capitalization Damayanti, Elsa; Yulianto, Agung; Muna, Arinal
Journal of Accounting and Digital Finance Vol. 4 No. 2 (2024): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v4i2.1005

Abstract

Companies with the biggest market capitalization in Indonesia have seen a price decline in book value. This study aims to examine the impact of free cash flow, profitability, and dividend payout ratio on a firm. Value in terms of free cash flow is calculated using the free cash flow ratio. Profitability uses the return on assets ratio and dividend payout ratio using the dividend payout ratio, whilst business value is calculated using the price to book value. The study’s data population comprises the 50 biggest market capitalization businesses listed on the Indonesian Stock Exchange in 2020-2022. Employing purposive sampling as a sample method, as many as 66 samples are available that match the requirements. The analytical technique employed is multiple linear regression analysis, and the secondary data used is obtained from the website www.idx.co.id. According to the study’s findings, free cash flow does not affect a firm value. Firm value is influenced by profitability and dividend payout ratio.
Co-Authors Acep Komara Agus Wahyudin Ahmad Saeroji Ajeng Pangestuning Purwoko, Ajeng Pangestuning Alfika, Exsa Ali, Shujahat Amanda Kyka Marharani, Amanda Kyka Andini, Valecia Putri Anggraeni Rinjani, Mandalike Anita Trisiana, Anita Ardi, Jalu Wicaksono Arief Yulianto Arinal Muna Astillero, Marlon Rael Azahra, Nurlisti Azizatul Fikriyah, Azizatul Badingatus Solikhah Bariyyah, Bikruniyatul Barokah, Nur Bestari Dwi Handayani Christin, Nia Renita Damayanti, Elsa Dewi Indriasih Dewi, Aprillia Puspita Dwi Lestari Fadil, Yasin Fadil, Yasin Fariani Siregar, Nelia Fauzia, Putri Febrica Dewi Paramita, Febrica Dewi FEBRIYANTI, FENI Fitriana, Ratna Haryanti, Kurniati Kevin Heni Susilawati Ika Wahyuningsih Junita, Niken Lady Junita, Niken Lady Laeli, Azizatul Laeli, Azizatul Lestari, Retno Ariyani Puji Lestari, Vena Vebriyana Puji Lusiyanawati Margunani, Margunani Maulidia, Sabrina Ayuni Mirza Nurdin Nugroho, Mirza Nurdin Mita, Shelo Moh Yudi Mahadianto Muktiningtyas, Dita Muktiningtyas, Dita Mulyantini, Sri Nabillah, Azkatul Nanik Sri Utaminingsih Nur Azizah Nurkomala, Nita Prasanti, Oki Prasetya, Rauf Alvian Puriayu, Nanik Leanikha Puspa, Regita Dwi Rachmah, Dewi Nailur Rizki Aulia Rachman, Rizki Aulia Rizki Rahmawati, Rizki Rizqiani, Dian Rosyiqoh Haida Lutfiana, Rosyiqoh Haida Saharah, Siti Sari Widyastuti, Sari Sehabuddin, Ahmad Sendyvia Candra, Sendyvia Silvia Mandang, Dhea Siska Ernawati Fatimah Siti Fiki Ikmah, Siti Fiki Siti Hajati Hoesin, Siti Hajati Siti Nur Hadiyati Slamet Riyadi Sri Rizky Rahayuningtyas, Sri Rizky Srisuk, Prattana Sugiarti, Rita Sukma, Triana Rahayu Tuffahati, Nabila Tuti Oktaviani, Tuti Ulum, Itah Miftahul Wijayaningsih, Shinta Wilujeng, Risma Wiwit Apit Sulistyowati Yanti, Atik Nur Fajar Zayyinatul Khasanah, Zayyinatul