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All Journal Educatio Islamika: Jurnal Keislaman dan Ilmu Pendidikan Journal of Accounting Inquiry
Fitriyana Fitriyana
UIN Sunan Kalijaga Yogyakarta
Religion Economics, Econometrics & Finance Education Social Sciences Other

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Strategi kepala madrasah dalam menyiapkan peserta didik menghadapi asesmen nasional di MIN 1 Yogyakarta Fitriyana Fitriyana; Subiyantoro Subiyantoro
Educatio Vol 17, No 1 (2022): Educatio: Jurnal Ilmu Kependidikan
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/edc.v17i1.5306

Abstract

In preparing the National Assessment/Assessment, the right strategy is needed from the head of the madrasa for the implementation of the assessment process so that students can follow the assessment process properly without any obstacles. The research that will be conducted aims to find out the strategies prepared by the madrasa head in preparing students to take part in the National Assessment (AN) at MIN 1 Yogyakarta. The method in this study uses a qualitative method with a descriptive approach. The data collection system is done through interviews, observation, and documentation. The data analysis technique uses the Miles Huberman data analysis model as quoted by Sugiyono which consists of 3 (three) related processes, namely data reduction, data presentation, and conclusion drawing/verification. Based on the research results, it can be seen that the National Assessment is designed to map the education system which will later be used as a reference for improving and evaluating the quality of education in each educational unit. Efforts made by the head of the madrasa to prepare students for the AKM (Minimum Competency Assessment) are by providing additional study hours and facilitating books to support the success of the program. However, the program cannot be fully implemented due to the pandemic. The supporting factors in the success of the National Assessment at MIN 1 Yogyakarta are the support and willingness of the madrasa head to be responsible and special supporting book facilities to be given to teachers and students of the National Assessment.
Analisis Kejenuhan Mahasiswa dalam Mengikuti Perkuliahan Daring Fitriyana Fitriyana; Sedya Sentosa
ISLAMIKA Vol 4 No 4 (2022): OKTOBER
Publisher : Pendidikan Agama Islam STIT Palapa Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36088/islamika.v4i4.2159

Abstract

This study aims to analyze and understand the factor of student boredom in attending online lectures during the Covid-19 pandemic and how appropriate learning strategies are in online lectures. The research method uses a qualitative approach to phenomenology. Sources of data were obtained from two sources, namely primary data sources generated from interviews with students and lecturers and secondary data as reinforcement of the results of interviews and observations that had been carried out. Data collection system is done through interviews, observation and documentation. The data analysis technique uses the Miles and Huberman analysis model which consists of three processes, namely data reduction, data presentation, and drawing conclusions. The results of the study indicate that various problems arise in the implementation of online lectures, ranging from the readiness of lecturers and students, the technological infrastructure they have and the internet network. Therefore, in overcoming the various problems that exist, researchers have found strategies that can be applied to minimize the level of student boredom in attending online lectures, namely by developing online learning methods that are more flexible and can expand the use of learning media by utilizing networks. social.
The Role of Environmental, Social, and Governance in Moderating the Influence of Tax Avoidance and Financial Distress on Firm Value Fitriyana Fitriyana; Rosyid Nur Anggara Putra
Journal of Accounting Inquiry Vol. 4 No. 2 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2025.4.2.137-151

Abstract

Purpose: This study aims to analyses the influence of tax avoidance and financial distress on firm value and the role of Environmental, Social, and Governance (ESG) as a moderator in non-financial companies listed on the Indonesia Stock Exchange in the 2020-2024 period. Method: This study is a quantitative study that uses secondary data from annual reports and ESG data from Bloomberg. The selection of companies was based on predetermined criteria using the purposive sampling method, which resulted in as many as 175 observations. This study was tested using panel data analysis and analysed by panel data regression with EViews 12 software. Findings: Based on the results of data analysis, it can be concluded that tax avoidance measured using ETR does not have a significant effect on the firm value. financial distress measured using Z-Score EMS has a significant negative effect on the firm value. ESG cannot moderate the influence of tax avoidance on firm value. ESG is able to weaken the negative influence of financial distress on firm value. Novelty: This study combines four variables (tax avoidance, financial distress, ESG, and firm value), which are still relatively rare, thus providing an opportunity to explore new relationships and find out how non-financial companies listed on the IDX can utilize ESG scores in weakening the influence of tax avoidance and financial distress on firm value.
Co-Authors Putra, Rosyid Nur Anggara Sedya Sentosa Subiyantoro