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SIKAP MODERASI BERAGAMA SISWA MADRASAH ALIYAH: STUDI TERHADAP PEMANFAATAN CANDI SEBAGAI TEMPAT IBADAH Iwan Setiadi; Nurmala Nurmala; Septiana Zahara Rizka
Wawasan: Jurnal Kediklatan Balai Diklat Keagamaan Jakarta Vol. 3 No. 2 (2022): WAWASAN: Jurnal Kediklatan Balai Diklat Keagamaan Jakarta
Publisher : Balai Diklat Keagamaan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53800/wawasan.v3i2.150

Abstract

Abstract Indonesian Ministry of Religion Instagram content contains information on signing an agreement regarding using Prambanan and Borobudur Temples as places of religious activities for Hindus and Buddhists. This content elicited various reactions from netizens. The aims of the study were to 1) find out the relationship between attitudes of religious moderation and attitudes regarding the MoU on the use of Prambanan and Borobudur temples as places of Hindu-Buddhist religious activities in Indonesia and the World; 2) Describe the relationship between attitudes of religious moderation and attitudes regarding the MoU on using Prambanan and Borobudur Temples as places of Hindu-Buddhist religious activities in Indonesia and the World. The research method used is mixed methods with an explanatory sequential design. Data collection techniques used questionnaires, interviews, and documentation studies from the Instagram content of the Ministry of Religion of the Republic of Indonesia. Respondents were randomly obtained from 250 students of Madrasah Aliyah North Jakarta City. The analysis technique uses the correlation test, calculates the average gain of the scale, and reduces irrelevant data. The results of the study show that: 1) There is a positive relationship between attitudes of religious moderation and attitudes regarding the MoU on the use of Prambanan and Borobudur Temples as places of Hindu-Buddhist religious activities in Indonesia and the World; 2) The attitude of religious moderation of madrasah aliyah students is classified as very high, with an average acquisition of a scale of 4.32. In addition, students' attitude towards the use of the temple corresponds to the student's attitude regarding moderation in religion.   Abstrak Konten instagram Kementerian Agama RI berisi informasi penandatanganan kesepakatan mengenai pemanfaatan Candi Prambanan dan Borobudur sebagai tempat kegiatan keagamaan umat Hindu dan Buddha. Konten ini menimbulkan beragam reaksi dari warganet. Tujuan penelitian adalah untuk: 1) Mengetahui hubungan antara sikap moderasi beragama dengan sikap mengenai MoU pemanfaatan Candi Prambanan dan Borobudur sebagai tempat kegiatan keagamaan Hindu-Buddha di Indonesia dan Dunia; 2) Mendeskripsikan hubungan antara sikap moderasi beragama dengan sikap mengenai MoU pemanfaatan Candi Prambanan dan Borobudur sebagai tempat kegiatan keagamaan Hindu-Buddha di Indonesia dan Dunia. Metode penelitian yang digunakan adalah mixed methods dengan rancangan sekuensial eksplanatori. Teknik pengambilan data menggunakan angket, wawancara, dan studi dokumentasi dari konten instagram Kementerian Agama RI. Responden diperoleh secara acak sejumlah 250 orang siswa Madrasah Aliyah Kota Jakarta Utara. Teknik analisis mengunakan uji korelasi, menghitung rerata perolehan skala dan mereduksi data yang tidak relevan. Hasil penelitian menunjukkan bahwa: 1) Terdapat hubungan yang positif antara sikap moderasi beragama dengan sikap mengenai MoU pemanfaatan Candi Prambanan dan Borobudur sebagai tempat kegiatan keagamaan Hindu-Buddha di Indonesia dan Dunia; 2) Sikap moderasi beragama siswa madrasah aliyah tergolong sangat tinggi dengan perolehan rerata skala 4,32. Selain itu sikap siswa terhadap pemanfaatan candi bersesuaian dengan sikap moderasi beragama siswa.
Analisis Karakteristik Komite Audit Dan Kualitas Auditor Terhadap Manajemen Laba Pada Perusahaan Sub Sektor Yang Terdaftar Di Bursa Efek Indonesia Sisi Permatasari; Nurmala Nurmala; Jusmani Jusmani
Jurnal Media Akuntansi (Mediasi) Vol. 5 No. 2 (2023): Jurnal Media Akuntansi (MEDIASI), Maret 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v5i2.11359

Abstract

ABSTRACT This study aims to determine the effect of audit committee characteristics and auditor quality on earnings management partially or simultaneously in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The method in this study is the population of audit committee characteristics data, auditor quality data, earnings management data on food and beverage sub-sector companies listed on the Indonesia Stock Exchange. Sources of data used in this study is secondary data. The sampling technique used was purposive sampling. The data analysis technique of this research uses multiple linear regression analysis method with SPSS version 22 software. The results of this study indicate that the audit committee characteristic variable has an f-count value of 1.391 with a significant value of 0.274> 0.05, it can be concluded that simultaneously the characteristics of the committee audit and auditor quality affect earnings management in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The audit committee characteristic variable has a t-count value of 1.056 with a significance of 0.305 > 0.05, so it can be concluded partially that the characteristics of the audit committee affect earnings management in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The auditor quality variable has a t-count value of 0.767 with a significance of 0.453 > 0.05, so it can be partially concluded that Auditor Quality has an effect on Earnings Management in Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange. Keywords : Characteristics of audit committee, auditor quality, earnings management. ABSTRAK Penelitian ini bertujuan untuk mengetahui analisis karakteristik komite audit dan kualitas auditor terhadap manajemen laba secara parsial maupun simultan pada perusahaan sub sektor makanan dan minuman yang terdapat pada Bursa Efek Indonesia. Metode dalam penelitian ini populasi data karakteristik komite audit, data kualitas auditor, data manajemen laba pada perusahaan sub sektor makanan dan minuman yang terdapat pada Bursa Efek Indonesia. Sumber data yang digunakan dalam penelitian ini yaitu data sekunder. Teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis data penelitian ini menggunakan metode analisis regresi linier berganda dengan software SPSS versi 22. Hasil penelitian ini menunjukan bahwa variabel karakteristik komite audit memiliki nilai f-hitung sebesar 1,391 dengan nilai signifikan sebesar 0,274 > 0,05 maka dapat disimpulkan bahwa secara simultan karateristik komite audit dan kualitas auditor berpengaruh terhadap manajemen laba pada perusahaan sub sektor makanan dan minuman yang terdapat pada Bursa Efek Indonesia. Variabel karakteristik komite audit memiliki nilai t-hitung sebesar 1,056 dengan signifikan 0,305 > 0,05 maka dapat disimpulkan secara parsial karateristik komite audit berpengaruh terhadap manajemen laba pada perusahaan sub sektor makanan dan minuman yang terdapat pada Bursa Efek Indonesia. Variabel kualitas auditor memiliki nilai t-hitung sebesar 0,767 dengan signifikan 0,453 > 0,05 maka dapat disimpulkan secara parsial Kualitas Auditor berpengaruh terhadap Manajemen Laba pada Perusahaan Sub Sektor makanan dan minuman yang terdapat pada Bursa Efek Indonesia. Kata Kunci: Karakteristik komite audit, kualitas auditor, manajemen laba.
Penerapan Sistem Manajemen Mutu ISO 9001:2008 Terhadap Peningkatan Kinerja Politeknik Negeri Lampung Nurmala Nurmala
Jurnal Ilmiah ESAI Vol. 9 No. 2 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i2.931

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Management Accounting states that the performance of an organization is not only seen on the financial performance but also in terms of non-financial. Non-financial performance assessment can be done by using a system of production and just-in-time distribution, employee empowerment, balance scorecard, reengineering, total quality control or quality management system known as ISO 9001: 2008.  Universities and colleges are required to be of good university governances. College performance typically uses non-financial ratings in the form of ISO 9001: 2008. State Polytechnics of Lampung is one of the colleges that has implemented quality management system ISO 9001: 2008. This study is to know the influence of the implementation of quality management system ISO 9001: 2008 to the improvement of performance of State Polytechnics of Lampung. This study assessed the performance of the employees.  The populations are the lecturers and academic staffs of  the department which has implemented the quality management system ISO 9001: 2008 as many as 160 people. Based on Solvin formula, the number of the sample is 58 people. The methods of data collection is the questionnaire containing indicators of the quality management system ISO 9001: 2008 and indicators of employee performance evaluation.  The data were analyzed through regression analysis. The results showed that the calculated F value of 85.671 with a significance level of 0.000. Because the Probability (0,000) is much smaller than 0.05, then the hypothesis is proven that the quality management system ISO 9001: 2008 has a significant influence on employee performance improvement in State Polytechnics of Lampung. Keywords: Management Accounting, performance, quality management system, and ISO 9001: 2008.
Overview of Financial Accounting Information Quality of Baitul Mal wattamwil (BMT) in Bandar Lampung Nurmala Nurmala
Jurnal Ilmiah ESAI Vol 9 No 1 (2015)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v9i1.937

Abstract

This research conducted to find out the quality of the Islamic financial accounting information of BMT in the city of Bandar Lampung. The object of research is the quality of financial accounting information consisting of relevance , reliability, comparability, consistency, and understandability by distributing questionnaires to 13 BMTs which are active in the city of Bandar Lampung. The research indicates that the quality of Islamic financial accounting information of BMTs in the city of Bandar Lampung is good.Key words: accounting information, the quality, BMT
The Correlation Between Information Quality of Sharia Financial Accounting and Financial Performance of Baitul Maal Wattamwil (BMT) In Bandar Lampung Nurmala Nurmala; Evi Yuniarti
Jurnal Ilmiah ESAI Vol 7 No 1 (2013)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v7i1.992

Abstract

This study empirically tested to determine he correlation between information quality of haria financial accounting consists of: relevance, reliability, comparable, consistent and understandable financial performance of BMT  in Bandar Lampung. Target population was 25 BMT guided by Small Business Incubation Center (PINBUK) Bandar Lampung. In the implementation of 25 BMT that was only 13 BMT reported their activities actively in the form of financial statements, and who has complete financial statements just as much as 12 BMT, then the BMT-12 is being sampled in the study. The test results of partial correlation analysis with Spearman Rank correlation, suggesting that sharia financial accounting information quality has a positive and significant relationship with financial performance. The results of the analysis has indicated that the quality of each aspect of the quality of accounting information is better, Thus the financial performance of BMT will be better too. The results of multiple correlation testing by Kendall Concordance Correlation analysis of all aspects: reliability relevance, comparable, consistent, understandable financial performance, and significantly positively correlated with the very high category. Thus improving the quality of financial accounting information will be followed by financial performance improvement. Keywords: Financial accounting information, financial performance, BMT.
Analisis Audit Internal Sumber Daya Manusia Pada PT. Perkebunan Nusantara VII Unit Baturaja Muhammad Arif Muttaqin; Jusmani Jusmani; Nurmala Nurmala
Jurnal Media Akuntansi (Mediasi) Vol. 6 No. 1 (2023): Jurnal Media Akuntansi (MEDIASI), September 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v6i1.13178

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ABSTRACT This review means to test the speculation of the impact of representative work fulfillment, hierarchical correspondence, authoritative rivalry, and initiative style on the interior review of HR. The populace in this study were all workers at PT. Nusantara VII Plantation Baturaja Unit. The strategy in this study utilizes clear factual strategies, in particular measurements used to break down information by depicting or portraying every one of the information that has been gotten and afterward making ends from the examination acquired, with research information investigation methods utilizing SPSS (Statistical Product and Service Solutions). The consequences of the speculation test presumed that at the same time showed that worker work fulfillment, hierarchical correspondence, hierarchical rivalry, and initiative style had a critical (+) impact on the inward review of HR. Incomplete outcomes likewise show that representative work fulfillment, hierarchical correspondence, authoritative rivalry, and initiative style have a critical (+) impact on inside review of HR. This is proven by the worth of Fcount > Ftable (17,147 > 3.23) with an importance worth of 0.000 < 0.001 which implies Ho is dismissed and Ha is acknowledged. The worth of occupation fulfillment tcount > ttable (3.966 > 1.684) with an importance worth of 0.000 <0.05, and that implies Ho is dismissed and Ha is acknowledged. Hierarchical correspondence esteem tcount > ttable (5.642 > 1.684) with an importance worth of 0.000 <0.05, and that implies Ho is dismissed and Ha is acknowledged. Hierarchical contest esteem tcount > ttable (6.524 > 1.684) with an importance worth of 0.000 <0.05, and that implies Ho is dismissed and Ha is acknowledged. What's more, the worth of initiative style tcount > ttable (7,707 > 1,684) with an importance worth of 0.000 <0.05, and that implies Ho is dismissed and Ha is acknowledged. Keywords: Human Resources Internal Audit, Employee Job Satisfaction Audit, Communication Audit Organization, Organizational Competition Audit, Leadership Style Audit. ABSTRAK Tinjauan ini dimaksudkan untuk menguji spekulasi dampak pemenuhan pekerjaan pekerja, korespondensi otoritatif, kontes hierarkis, dan gaya inisiatif pada tinjauan interior SDM. Populasi dalam penelitian ini adalah seluruh pekerja PT. Perkebunan Nusantara VII Unit Baturaja. Strategi dalam penelitian ini menggunakan strategi elucidating terukur, yaitu pengukuran khusus yang digunakan untuk menguji informasi dengan menggambarkan atau menggambarkan setiap informasi yang didapat, dengan prosedur pemeriksaan informasi penelitian menggunakan SPSS (Statistical Product and Service Solutions). Hasil uji hipotesis menyimpulkan bahwa secara simultan menunjukkan bahwa kepuasan kerja karyawan, komunikasi organisasi, kompetisi organisasi, dan gaya kepemimpinan berpengaruh (+) Signifikan terhadap audit internal sumber daya manusia. Hasil secara parsial juga menunjukkan bahwa kepuasan kerja karyawan, komunikasi organisasi, kompetisi organisasi, dan gaya kepemimpinan berpengaruh (+) Signifikan terhadap audit internal sumber daya manusia. Hal tersebut dibuktikan dengan nilai Fhitung > Ftabel (17,147 > 3,23) dengan nilai signifikansi yaitu 0,000 < 0,001 yang berarti Ho ditolak dan Ha diterima. Nilai kepuasan kerja thitung > ttabel (3,966 > 1,684) dengan nilai signifikansi 0,000 < 0,05 yang berarti Ho ditolak dan Ha diterima. Nilai komunikasi organisasi thitung > ttabel (5,642 > 1,684) dengan nilai signifikansi 0,000 < 0,05 yang berarti Ho ditolak dan Ha diterima. Nilai kompetisi organisasi thitung > ttabel (6,524 > 1,684) dengan nilai signifikansi 0,000 < 0,05 yang berarti Ho ditolak dan Ha diterima. Dan nilai gaya kepemimpinan thitung > ttabel (7,707 > 1,684) dengan nilai signifikansi 0,000 < 0,05 yang berarti Ho ditolak dan Ha diterima. Kata kunci: Audit Internal Sumber Daya Manusia, Audit Kepuasan Kerja Karyawan, Audit Komunikasi Organisasi, Audit Kompetisi Organisasi, Audit Gaya Kepemimpinan.
Analisis Kinerja Pendapatan Pajak Daerah Pada Badan Pendapatan Asli Daerah (BAPENDA) Kota Palembang Periode 2014-2022 Resa Mahandra; Nurmala Nurmala; Edduar Hendri
Jurnal Media Akuntansi (Mediasi) Vol. 6 No. 1 (2023): Jurnal Media Akuntansi (MEDIASI), September 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v6i1.13179

Abstract

ABSTRACT The purpose of this study was to determine the performance of the Palembang City Regional Revenue Agency (BAPENDA) Office for the 2014-2022 period which was analyzed in the 2014-2022 Budget Performance Report. The method used in this research is descriptive with a qualitative approach. From the results of the discussion of the analysis of variance in 2014 to 2022, it can be concluded that the average local tax revenue of 95.08% is still below 100%. This means that the Palembang City Regional Revenue Agency (BAPENDA) is very efficient. When the calculations are analyzed from the growth analysis, it appears that revenue cannot be realized according to the budget target. On the other hand, revenue growth is based on budget realization for the 2014-2022 period. The average growth rate is 36.55%, slightly less efficient. Keywords: Analisis varians, pertumbuhan penjualan ABSTRAK Tujuan penelitian ini adalah untuk mengetahui kinerja pada Kantor Badan Pendapatan Daerah (BAPENDA) Kota Palembang periode 2014-2022 yang dianalisis dalam Laporan Kinerja Anggaran Tahun 2014-2022. Metode yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kualitatif. Dari hasil pembahasan hasil analisis varian pada tahun 2014 sampai dengan tahun 2022 diperoleh kesimpulan bahwa rata-rata sebesar pendapatan pajak daerah sebesar 95,08% ternyata masih dibawah 100%. Artinya, Badan Pendapatan Daerah (BAPENDA) Kota Palembang sangat efisien. Ketika perhitungan dianalisis dari analisis pertumbuhan, terlihat bahwa pendapatan tidak dapat direalisasikan sesuai dengan target anggaran. Sebaliknya, pertumbuhan pendapatan berdasarkan realisasi anggaran periode 2014-2022. Tingkat pertumbuhan rata-rata adalah 36,55%, sedikit kurang efisien. Kata kunci: Analisis varians, pertumbuhan pendapatan.
The Influence of Leadership Style and Work Culture on the Work Productivity of Nurses at Mitra Medika Tanjung Mulia Medan General Hospital Ella Adhisty; Novita Sari; Nurmala Nurmala
Journal Analytica Islamica Vol 11, No 2 (2022): ANALYTICA ISLAMICA
Publisher : Program Pascasarjana UIN Sumatera Utara

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

Abstract

Every job requires human resources to improve the quality of work, one of the efforts to produce good quality work is to increase work productivity. The importance of productivity for nurses is an evaluation material to make continuous improvements to all components of the hospital, improving the quality of work by the hospital which plays an important role is the approach by leaders and a positive culture in the workplace. The purpose of this study is to determine the effect of leadership style and work culture to produktivity of  nurses. This type of research is analytic survey with cross sectional approach. The study population was all nurses at Mitra Medika Tanjung Mulia Hospital Medan as many as 145 people with 106 samples taken by simple random sampling technique. Analyzed using univariate, bivariate analysis using chi-square test with 95% confidence level, using multivariate logistic regression. The results showed that most of the leadership style less, namely 39 respondents (36.8%), work culture enough that 35 respondents (33.0%), labor productivity sufficiently at 42 respondents (39.6%). The results of the analysis of the influence of leadership style statistikmenunjukkan (p = 0.000), and the work culture p = 0.017) on the productivity of nurses in hospital  Mitra Medika Tanjung Mulia Medan in 2016. It is recommended to the hospital for further enhancing cooperation and better relations between the leaders with nurse in order to improve the productivity of nurses better.
Peran Strategi Manajemen Bakat Untuk Meningkatkan Kinerja Pegawai dalam Situasi Pandemi Covid 19 Nurmala Nurmala
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 1 No 04 : Juni (2023): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan da
Publisher : Shofanah Media Berkah

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

Abstract

-This study aims to examine the relationship between talent management strategies and employee performance in vocational higher education institutions, especially at the Pontianak State Polytechnic, West Kalimantan Province. The population of this study were all education personnel at the Pontianak State Polytechnic. Sampling was done using a purposive sampling technique totaling 50 people. The research instrument used was a closed questionnaire with a 4-choice Likert scale. The questionnaires returned by the respondents amounted to 49 people. The results of the study found that talent management strategies had a positive and significant effect on the performance of employees in the Pontianak State Polytechnic (POLNEP) West Kalimantan Province, and the influence of talent management strategies on employee performance was categorized as strong and talent management strategy variables contributed 56% in explain employee performance variables.
The Transformasi Proses Bisnis Produk Asuransi Rangka Kapal di Reasuransi PT. ABC Renny Rahmadi Putra; Nurmala Nurmala
Journal of Management and Bussines (JOMB) Vol 6 No 2 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i2.7451

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This research aims to (1) analyze the ongoing H&M insurance business process, (2) identify the root of the problems that hinder the effectiveness of the business process, (3) evaluate underwriting parameters, and (4) design a new business model in PT reinsurance. A B C. The research method used is qualitative analysis involving the Delphi method of seven H&M insurance industry experts who were chosen deliberately. The business model is explained through the Business Process Model and Notation (BPMN). Business process analysis is carried out using root-cause analysis, value-added analysis, waste analysis, and direct weighting analysis to determine the relevance of underwriting parameters. Business transformation is carried out by (1) adding significant risk parameters in the underwriting process, (2) eliminating activities that do not provide added value, (3) increasing risk analysis activities that provide added value to the business acceptance process (underwriting), (4) improving data management through optimizing administration as a data bank and system agent, and (5) implementing pricing rates to maintain stability of rates and premiums. Statistical analysis supports risk assessment and pricing rates to ensure adequate premiums required for further research. In conclusion, a holistic business process transformation accompanied by improved risk analysis and data management is needed to increase the profitability and sustainability of the ship hull insurance industry. Keywords: Ship Hull Insurance, Business Process Management, Business Process Model and Notation (BPMN), Business Process Transformation