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All Journal Jurnal Reviu Akuntansi dan Keuangan ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Penelitian dan Evaluasi Pendidikan Jurnal Keuangan dan Perbankan Journal of Indonesian Tourism and Development Studies Jurnal Strategi Akuntansi Wacana, Jurnal Sosial dan Humaniora Journal of Accounting and Investment Bioeksperimen: Jurnal Penelitian Biologi JURNAL EKONOMI DAN BISNIS AIRLANGGA Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Akuntansi Aktual SENTRALISASI JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Hasta Wiyata EKUITAS (Jurnal Ekonomi dan Keuangan) Akurasi : Jurnal Studi Akuntansi dan Keuangan PREPOTIF : Jurnal Kesehatan Masyarakat Jurnal Inovasi Farmasi Indonesia Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurist-Diction AGRISAINS: Jurnal Ilmiah Magister Agribisnis Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Investasi Islam Didaktika Religia JRABA Jurnal Akuntansi dan Keuangan East Java Economic Journal Jurnal Akuntansi dan Keuangan Indonesia Prosiding University Research Colloquium Media Riset Akuntansi Auditing & Informasi Curtina IDARAH : Jurnal Pendidikan dan Kependidikan Accounting Analysis Journal AN NAHDLIYAH Spektrum Industri Journal of Education and Learning Innovation Jurnal Abdimas Indonesia

Mochamad Zaenal Fanani

Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Airlangga

Author-ID : 4405330

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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KUALITAS PELAPORAN KEUANGAN: BERBAGAI FAKTOR PENENTU DAN KONSEKUENSI EKONOMIS Fanani, Zaenal
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 1
Publisher : UI Scholars Hub

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

The research aimed to discuss the determining factors and the economic consequences o f financial reporting quality in Indonesian capital market. Those determining factors are innate, performance, company risk and industry risk. The financial reporting quality was measured on the following attributes: relevance, timeliness, and conservatism, whereas the economic consequence was measured on the asymmetric information. The research employed three steps o f test: (1) test whether the attributes o f financial reporting quality are different with each other; (2) analyze the determining factors offinancial reporting quality; (3) test the effect o f financial reporting quality in the stock market, in terms o f the relationship between asymmetric information and the financial reporting quality. The result o f the first test showed that all o f the attributes o f financial reporting quality are different with each other. The analysis o f determining factors showed that sales volatility, firm performance, and classification o f the industry had a significant relationship with the attributes o f financial reporting quality. The other variables, such as operation cycle, firm size, company risk, liquidity, and leverage, had no significant relationship with the attributes o f financial reporting quality. The economic consequence test resulted that the attributes o f financial reporting quality had a significant relationship with the asymmetric information.

ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA Fanani, Zaenal
Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 1
Publisher : UI Scholars Hub

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

This research is aimed to examine and find out empirical evidence of the influence of cash flow volatility, magnitude of accrual, sales volatility, leverage, and operating cycle on earnings persistence. Samples used in this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) during period 2001-2006. Total samples are 141 companies. The data are collected using purposive sampling method. The analysis of this research employs multiple regression. Results show that cash flow volatility, magnitude of accrual, sales volatility, leverage have significant effect on earnings persistence, but operating cycle do not have significant effect on earnings persistence.

ANALISIS SISTEM PERBENDAHARAAN DAN ANGGARAN NEGARA (SPAN) DALAM PROSES PENCAIRAN DANA APBN PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA JAKARTA II Yogi Prasetyo Nugroho; Basuki Basuki; Zaenal Fanani
Media Riset Akuntansi, Auditing & Informasi Vol. 17 No. 1 (2017): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

SPAN merupakan sub-program dari program reformasi keuangan publik terbesar dalam sejarah di Indonesia yakni Government Financial Management and Revenue Administration Project (GFMRAP). Proses pencairan dana APBN meruupakan salah satu proses yang dilaksanakan oleh SPAN dengan nama manajemen pembayaran. Penelitian ini bertujuan untuk mengidentifikasi permasalahan terkait proses pencairan dana APBN pada SPAN. Penelitian ini menggunakan metode kualitatif deskriptif yang dilakukan pada wilayah pembayaran KPPN Jakarta II.Hasil analisis data menunjukkan bahwa terdapat berbagai kendala dalam proses pencairan dana APBN pada satuan kerja di wilayah pembayaran KPPN Jakarta II. Hal-hal yang dianalisis adalah pada volume pencairan dana APBN, mutu pencairan dana APBN, dan proses bisnis pencairan dana APBN yang kemudian diturunkan menjadi rumusan kebijakan terhadap kendala dan permasalahan yang dihadapi pada proses pencairan dana pada APBN pada KPPN Jakarta II.

IMPLEMENTASI DAN PERMASALAHAN ASESMEN FORMATIF DALAM KURIKULUM MERDEKA PADA PEMBELAJARAN TEKS CERAMAH DI SMA MUHAMMADIYAH 10 SURABAYA Faisal, Rakmat; Subandiah, Heni; Fanani, Zaenal
Hasta Wiyata Vol. 7 No. 1 (2024)
Publisher : University of Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.hastawiyata.2024.007.01.01

The selection of assessment forms is essentially influenced by the applicable curriculum, the characteristics and subjects taught, which encourages the possibility of using more diverse and complex assessment models, techniques, and instruments. However, in practice, only a few assessment models, techniques, and instruments are used, which certainly impacts the validity and reliability of the assessment results. This research is basically conducted to analyze the implementation of formative assessment in assessing speaking skills in lecture text learning. This is important to be done in order to understand the results and problems that arise during its implementation. The research method used in this study is qualitative, using data collection techniques such as observation, interviews, and documentation, with the research location being at Muhammadiyah 10 High School in Surabaya

THE EFFECT OF PUBLICITY OF THE PRESIDENT DIRECTOR AND MAJORITY SHAREHOLDERS ON TAX AVOIDANCE Ivastya, Raras; Fanani, Zaenal
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 2 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v5i2.46029

The study uses the volume search index (SVI) to see the publicity of the president director through Google Trends, and uses the percentage of share ownership to see stocks that aim to influence tax avoidance. The research object used is a public company registered at PT. Indonesia Stock Exchange and the 50 richest people listed on Forbes in the 2013-2018 period. The sample data of selected companies were 24 companies of 121 observation data for 6 years. This study uses multiple linear analysis. The results of the study support the first hypothesis which indicates that the main director who gets higher attention will do tax avoidance. Firms with higher publicity tend to use more tax planning services from auditors. While the research results contradict the second hypothesis that the higher the share owner will not do tax avoidance.In the end, it is hoped that the results of this research can be used to encourage the government to accelerate the Base Erosion and Profit Shifting mechanism which can be used as a reference for investors and company management to improve tax avoidance strategies so that in the future it will provide maximum benefits for the firm sustainability.

Efikasi Guru Mipa SMP dalam Menerapkan Pendekatan Saintifik Fanani, Zaenal
Didaktika Religia Vol. 2 No. 1 (2014): June
Publisher : Postgraduate Program, State Islamic Institute (IAIN) Kediri, Indonesia

This study is meant to examine the level of efficacy of mathematicsteachers for junior high schools in implementing scientific approach. Italso examines the difference of efficacy of the mathematics teachers ofjunior high school in implementing scientific approach based on genderand teaching experience. The method used in this research is quantitativemethod. The sample size includes 44 junior high school mathematicsteachers, comprising of 17 male teachers and 27 female teachers. Theselected area is Tabalong district, South Kalimantan. Data has beencollected by using a Likert scale instrument (1-4) with 5 items. Respondentsare junior mathematics teacher who attended the LPMP Lesson Study.The results of this study indicate that: (1) as much as 40% of the teacherswere not sure about their ability (low efficacy levels) in implementingthe scientific approach, (2) there is a significant difference in the teacherefficacy between new and senior teachers (p = 0.003 <0.05), and (3) thereis a significant difference in the teacher efficacy between male and femaleteachers (p = 0.007 <0.05).

SISTEM PENDUKUNG KEPUTUSAN MENGGUNAKAN METODE PROMETHEE UNTUK SELEKSI PENERIMAAN MAHASISWA BARUSISTEM PENDUKUNG KEPUTUSAN MENGGUNAKAN METODE PROMETHEE UNTUK SELEKSI PENERIMAAN MAHASISWA BARU Sari, Fitria Atika; Suryanto, Andik Adi; Arifia, Amaludin; Amaluddin, Fitroh; Fanani, Zaenal
Curtina Vol 1 No 1 (2020)
Publisher : Program Studi Teknik Informatika Universitas PGRI Ronggolawe

Kegiatan Seleksi Mahasiswa Baru merupakan kegiatan yang dilaksanakan oleh Universitas PGRI Ronggolawe (UNIROW) Tuban setiap tahunnya. Pihak Universitas masih belum siap dalam penyelenggarakan seleksi mahasiswa baru khususnya untuk penerimaan mahasiswa di Prodi Teknik Informatika, untuk memasukkan mahasiswa baru harus sesuai dengan kriteria yang diinginkan oleh instansi Universitas. Oleh karena itu penulis ingin merancang suatu sistem yang dapat membantu pihak Universitas dalam pengambilan keputusan Mahasiswa baru khususnya Prodi Teknik Informatika, sehingga dapat lebih efesien dalam pelaksanaannya. Oleh karena itu penulis ingin membantu permasalahan yang terjadi pada lembaga-lembaga pendidikan. Pengambilan keputusan adalah proses pemilihan, diantara berbagai alternatif yang bertujuan untuk memenuhi satu atau beberapa sasaran. Sistem Pendukung Keputusan memiliki 4 fase yaitu intellegence, design, choice dan implementation. Fase 1 sampai 3 merupakan dasar pengambian keputusan, yang di akhiri dengan suatu rekomendasi. Preference Ranking Organization Method For Enrichment Evaluation (PROMETHEE) merupakan suatu metode penentuan urutan atau prioritas dalam analisis multikriteria. Adapun kriteria yang digunakan dalam proses penyeleksian adalah Tes tulis, Tes wawancara, dan Jurusan. Dengan menggunakan metode ini bisa menjadi salah satu alat untuk dapat membantu pihak Universitas dalam pengambilan keputusan Mahasiswa Baru khususnya Prodi Teknik Informatika, sehingga dapat memberikan rekomendasi dan pertimbangan oleh user atau pihak panitia.

Analisis Pendapatan Dan Alokasi Tenaga Kerja Dalam Upaya Pengembangan Usahatani Sutera Alam di Desa Krenceng Kecamatan Kepung Kabupaten Kediri Afdah, Umi; Ananda, Chandra Farji; Fanani, Zaenal
AGRISAINS: Jurnal Ilmiah Magister Agribisnis Vol 6, No 2 (2024): AGRISAINS: Jurnal Ilmiah Magister Agribisnis JULI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/agrisains.v6i2.4974

The objectives of this research are to identify: a) The contribution of income of natural silk farm on household income; b) The contribution of labors alocation of natural silk farm on absorption of household labors; c) Factors affecting net income of natural silk farm; d) Factors effecting labors alocation on natural silk farm. This research conducted at Krenceng Village, Kepung Subdistrict, Kediri District, East Jawa. The result of this research shows that natural silk farm have any net income as much as Rp 1.256.963,19 per year, or give contribution of 31 percent on total household income. Total labor used on natural silk farm activities as much as 287,70 MDE per year, or have employe more than 28 percent of potential household labor force. Net income of natural silk farm influenced by farmer age, extent of farmer experience on natural silk farm, and extent of formal education. While price of eggs have negative impact on income of natural silk farm. Labor allocation on natural silk farm influenced by planting area of murbei, number of eggs, silk farm frequention and number of household members.

MODEL ASESMEN KEPEMIMPINAN PEMBELAJARAN KEPALA SEKOLAH PENDIDIKAN DASAR Fanani, Zaenal; Mardapi, Djemari; Wuradji, Wuradji
Jurnal Penelitian dan Evaluasi Pendidikan Vol. 18 No. 1 (2014)
Publisher : Graduate School, Universitas Negeri Yogyakarta in cooperation with Himpunan Evaluasi Pendidikan Indonesia (HEPI) Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/pep.v18i1.2129

Penelitian ini bertujuan untuk: (1) mengembangkan model asesmen kepemimpinan pembel-ajaran kepala sekolah, dan (2) mengetahui keefektifan kepemimpinan pembelajaran kepala sekolah. Model asesmen kepemimpinan pembelajaran ini menggunakan pendekatan 360-degree assesessment, yakni asesmen dari guru, kepala sekolah dan pengawas. Jumlah responden sebanyak 560 yang terdiri dari 466 guru, 47 kepala sekolah, dan 47 pengawas pada jenjang SD dan SMP. Dua daerah dipilih untuk mewakili Provinsi Kalimantan Selatan, yakni masing-masing satu dari Kabupaten Banjar dan Kota Banjarbaru. Ukuran sampel sekolah sebanyak 47 diambil dari wilayah berbeda, yakni wilayah kota, pinggiran, dan desa. Pengumpulan data menggunakan kuesioner skala Likert (1-4) yang terdiri atas 36 item. Responden dari setiap sekolah terdiri atas 10 guru, satu kepala sekolah, dan satu pengawas dari sekolah yang sama untuk mengisi instrumen. Teknik analisis data untuk uji kecocokan model dengan data dan invariansi parameter model antar group rater menggunakan Confirmatory Factor Analysis. Hasil penelitian menunjukkan bahwa: (1) model asesmen kepemimpinan pembelajaran kepala sekolah dengan 4 dimensi dan 36 items menunjukkan kecocokan dengan data empiris (Ï‡2, p=0,347>0,050; RMSEA=0,006<0,080) dan semua item memiliki standardized loading factor yang signifikan (t>1,96; Î»>0,50), dan (2) persentase kepala sekolah yang memiliki keefektifan kepemimpinan pembelajaran pada kategori tinggi dan sedang berturut-turut adalah sebesar 19% dan 79%, dan dengan skala 100, rerata skor dimensi visi, supervisi, penilaian kinerja guru, dan pengembangan keprofesian guru berturut-turut adalah sebesar 74, 65, 65 dan 63.Kata kunci: model asesmen, kepemimpinan pembelajaran______________________________________________________________A MODEL FOR ASSESSMENT OF PRINCIPAL INSTRUCTIONAL LEADERSHIP OF BASIC EDUCATIONAbstract This study aims to: (1) develop a model for assessment of principal instructional leadership, and (2) describe the effectiveness of the principal instructional leadership. This assessment model was developed by using 360 degree assessment approach, i.e. the assessment from teachers, principals, and supervisors. The respondents were 560 people that consisted of 466 teachers, 47 principals, and 47 supervisors from elementary and secondary school. Banjar and Banjarbaru districts were selected to represent the South Kalimantan Province. A sample of 47 schools was established from the different areas: urban, suburban, and rural areas. The data were collected using a Likert scale questionaire (1-4) with 36 items. The respondents who were selected from each school consisted of 10 teachers, one principal, and one supervisor to complete the questionaire. The Confirmatory Factor Analysis was used to test the fitness between model and data and invariance of measurement across group raters. The findings of this study show that: (1) the model for assessment of instructional leadership with four dimensions and 36 items shows a good fitness to data (Ï‡2, p=0.347>0.050; RMSEA= 0.006<0.080) and all items have the significant standardized loading factors (t>1.96; Î»>0.50), and (2) the percentage of principals having instructional leadership effectiveness at high and moderate cotegory repectively is 19% and 79%, and by 100 scale, the mean score of vision for learning, supervision, assessmnet of teacher performance, teacher professional development, respectively is 74, 65, 65, and 63.Keywords: assessment model, instructional leadership

Kekuasaan dan Otoritas Kepemimpinan Kyai dalam Proses Pengambilan Keputusan di Ponpes PPAI Daarussalam Wagir Malang Fanani, Zaenal
Idarah (Jurnal Pendidikan dan Kependidikan) Vol. 5 No. 2 (2021): Idarah: Jurnal Pendidikan dan Kependidikan
Publisher : Institut Agama Islam Negeri Lhokseumawe

Kyai dalam lingkup pesantren memegang peran yang sangat penting. Kebijakan strategis yang dibuat menjadi penentu arah pesantren. Dinamika kebutuhan masyarakat terhadap pesantren semakin menuntut Kyai agar memiliki kompetensi manajerial yang baik. Penelitian ini berjenis kualitatif dengan Teknik survei deskriptif. Wawancara bersifat terstruktur dilakukan kepada Kyai sebagai informan kunci pembuat kebijakan. Hasil penelitian menunjukkan efektivitas pengambilan kebijakan di Pesantren Darussalam Wagir ditentukan oleh kompetensi manajerial Kyai. Gaya kepemimpinan yang dapat diidentifikasi adalah kepemimpinan spiritual. Secara teknis pengambilan keputusan oleh Kyai menggunakan pendekatan kolektif-kolegial dan situasional yaitu instruktif, supportif leadership dan partisipatif. Kebijakan lain yang dilakukan Kyai adalah kebijakan kaderisasi kepemimpinan yang dilakukan melalui pelimpahan wewenang, delegasi tugas, dan pergantian jabatan. Penelitian berimplikasi terhadap perkembangan kajian ilmu manajemen dan perubahan paradigma pengelola pesantren.

Co-Authors Afdah, Umi Al Faini, Muhammad Alfiyah Ariani Dwiyanti Alfiyah Ariani Dwiyanti, Alfiyah Ariani Alfiyanti, Linda Suci Amam Amam Ana Nurul Fitriyani Ana Nurul Fitriyani Ananda, Chandra Farji Anastania Balqis Andik Adi Suryanto Angga Erlando Anggun Anita Sari Annisa Nurul Hakim Anny Rosiana Masithoh Ardi Tri Handono Ardianto Ardianto Arif Widodo Arifia, Amaludin Arlin Zulkarnain Awaluddin Awaluddin Azwir, Hery Hamdi Bambang Ali Nugroho Bambang Subroto Basuki Basuki BASUKI BASUKI Budi Hartono Citra Novi Sunarto Clarina Widyati Gunawan Darmawan, Andre Pupung Deny A. Iyai Djemari Mardapi Dwi ASTUTI Endah Tri Wahyuningtyas Endang Setyowati Eriani, Izmi Dwira Etikasari, Ria FAISAL, RAKMAT Fitria Pradandari Fitroh Amaluddin GALIH KURNIAWAN Georgina Elizabeth K. Saudale Hamid, Fathuddin Hamidah Hamidah Handono, Ardi Tri Hanif, Rheni Afriana Hanif, Rheni Afriana Hapsari, Reni Sri Harsuko Riniwati Hendi Kristiantoro Hirawati Oemar Imam Thohari Iqbal Amaluddin Pambudi Ivastya, Raras Ivena Tiono Kamelia, Arika Khairanis Yulita Linda Suci Alfiyanti M Nur Ihsan M. Nur Qowy Alvaribi, M. Nur Qowy Ma'arif, Muhammad Anas Mardijuwono, Agus Widodo Merbaka, Zakiyyah Riris Mikail, dan Ahmad Nirwana, Muhammad Bayu Noer Rohmah Noer Soetjipto Novera Kartikawati Sudiro Nugraheni, Tiyas Putri Nugraheni, Tyas Putri Nur Solikin Ousman Jallow Prasetyo, Khusnul Raras Ivastya Raras Ivastya Riza, Ahmad Ibnu Rosvita, Vivin Sambou, Omar Sari, Fitria Atika Saudale, Georgina Elizabeth K. Septia, Noersa Indah Stepanus R. Pakage dan B.W. Irianti Subandiah, Heni Sukoharjanti, Bintari Tri Tiyas Putri N Umi Farida Vivin Rosvita Vivin Rosvita Wahyono, Nanang Dwi Wariana, Mariza Kusuma Wulandari, Annisa Wuradji Wuradji Yayuk Mundriyastutik Yogi Prasetyo Nugroho Yulis Trinovita Yunita Sari Zakiyyah Riris Merbaka Zulkarnain, Arlin

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