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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Informatika SABILARRASYAD Indo-MathEdu Intellectuals Journal Jurnal Ekonomi dan Bisnis Digital Jurnal Ilmu Siber
Nurhayati Siregar, Nurhayati
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Efektifitas Model Pembelajaran Problem Based Learning Untuk Meningkatkan Prestasi Belajar Siswa Dalam Matapelajaran Bahasa Indonesia Di Kelas VI SD Negeri No.060888 Kecamatan Medan Sunggal Semester 2 T.P.2015/2016 Siregar, Nurhayati
Jurnal Sabilarrasyad Vol 1, No 1 (2016): SABILARRASYAD: Jurnal Pendidikan dan Ilmu Kependidikan
Publisher : Universitas Dharmawangsa

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Abstract

Penanaman Sikap Sosial dan Religius Siswa Melalui Pembelajaran IPS di Kelas V SD Negeri 1404 Batang Sosa Siregar, Nurhayati; Daulay, Irma Sari; Siregar, Lailan Aprina; Pasaribu, Nazifah Marhani
Indo-MathEdu Intellectuals Journal Vol. 5 No. 3 (2024): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v5i3.1294

Abstract

The aim of this research is to find out how to instill students' social attitudes through social studies learning in class V of SD Negeri 1404 Batang Sosa. The type of research used is qualitative research. There are two data sources that researchers use, namely primary data sources and secondary data sources. Researchers checked the validity of the data by means of source triangulation and technical triangulation. Source triangulation is triangulation carried out by interviewing various sources, such as the school principal, homeroom teacher, fifth grade students and other teachers. The results of the research show that students' social attitudes are very good because social attitudes, namely honesty, responsibility, discipline and mutual cooperation are implemented well. So, it can be concluded that SD Negeri 1404 Batang Sosa is able to create and grow a superior generation that has good social attitudes and is embedded in students. Likewise, religious attitudes, namely humility, sincerity, tolerance and forgiveness are also implemented well. So, it can be concluded that SD Negeri 1404 Batang Sosa is able to foster a religious attitude in students
Penanaman Sikap Sosial dan Religius Siswa Melalui Pembelajaran IPS di Kelas V SD Negeri 1404 Batang Sosa Siregar, Nurhayati; Daulay, Irma Sari; Siregar, Lailan Aprina; Pasaribu, Nazifah Marhani
Indo-MathEdu Intellectuals Journal Vol. 5 No. 3 (2024): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v5i3.1294

Abstract

The aim of this research is to find out how to instill students' social attitudes through social studies learning in class V of SD Negeri 1404 Batang Sosa. The type of research used is qualitative research. There are two data sources that researchers use, namely primary data sources and secondary data sources. Researchers checked the validity of the data by means of source triangulation and technical triangulation. Source triangulation is triangulation carried out by interviewing various sources, such as the school principal, homeroom teacher, fifth grade students and other teachers. The results of the research show that students' social attitudes are very good because social attitudes, namely honesty, responsibility, discipline and mutual cooperation are implemented well. So, it can be concluded that SD Negeri 1404 Batang Sosa is able to create and grow a superior generation that has good social attitudes and is embedded in students. Likewise, religious attitudes, namely humility, sincerity, tolerance and forgiveness are also implemented well. So, it can be concluded that SD Negeri 1404 Batang Sosa is able to foster a religious attitude in students
Karakteristik Faktor Penentu Keputusan Belanja Online Yanto, Deri; Siregar, Nurhayati; Suryana, Melda
EKONOMI DAN BISNIS DIGITAL Vol 3 No 1 (2024): JURNAL EKONOMI DAN BISNIS DIGITAL
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/ekobil.v3i1.46

Abstract

The pandemic that has lasted since 2020 until now has made most people decide to shop online. Many factors be the reasons why someone makes a decision to shop online. This study aims to describe the characteristics of the driving and inhibiting factors for online shopping decisions during the 2022 pandemic. The research method is descriptive with a cross-sectional study using an online survey google form with voluntary online responsive survey and obtained 251 respondents. The results showed that the reasons for driving online shopping decisions were 80.1% practical, cost and time efficient, 60.2% cheaper price factor, 55.8% ease of comparing and choosing products, 50.6% free shipping facilities, 40,6% discount / sale, 39.8% promotional factors, Reasons of hesitation to shop online are 61.8% the quality of the goods is not as expected, 57.8% the product does not match the description, 35.9% doubts the authenticity of the goods, 33 ,5% worried about being lied to by the seller. The price factor, security during the pandemic, convenience, easyness are the reasons for driving motivational online shopping during the pandemic,
Does Capital Structure, Audit Quality, and Company Profitability Have an Impact on Accounting Conservatism? Siregar, Nurhayati; Puspita Sari, Silvia Waning Hiyun; Widayanti, Ipuk; Hasbi, M. Zidny Nafi'; Aziz, Abdul
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.2.2023.139-151

Abstract

This study examines several factors that influence accounting conservatism: Capital Structure, Audit Quality, and Company Profitability. This study uses quantitative methods. All the manufacturing businesses included in this study are listed on the Indonesia Stock Exchange. Purposive sampling is the foundation of the sample selection technique. Panel regression, an analytical technique combining cross-sectional and time-series data, was employed in this study. The results showed that the capital structure variable did not affect accounting conservatism. Then, the audit quality variable significantly affects accounting conservatism, and the company's profitability variable does not affect accounting conservatism
PENGARUH RASIO KEUANGAN TERHADAP RETURN ON ASSETS PADA PERBANKAN (Studi Pada Bank Umum Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020) Rahman, Abdu; Siregar, Nurhayati; Midayani
Ekonomi & Bisnis Vol 21 No 1 (2022): Jurnal Ekonomi dan Bisnis Vol 21 No 1 Juni 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v21i1.4566

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Capital Adequacy Ratio (CAR), Loan to Depsit Ratio (LDR), Non Performing loan (NPL), biaya operasional pendepatan operasional (BOPO) terhadap Return On Assets (ROA) pada perbankan (studi pada bank umum yang terdaftar di Bursa Efek Indonesia selama periode tahun 2016-2020. Penelitian ini dilakukan dengan menggunakan penelitian Asosiatif dengan pendekatan kuantitatif. Teknik analisis data adalah data sekunder berupa Rasio Keuangan dari website resmi Bursa Efek Indonesia dan dengan teknik dokumentasi yang bersumber dari laporan publikasi bank. Pengambilan sampel dilakukan secara purposive sampling dengan jumlah 10 bank. Selanjutnya data diolah dengan SPSS 26 menggunakan metode regresi linear berganda. Hasil dari penelitian ini menunjukan bahwa Capital Adequacy Ratio (CAR) berpengaruh positif terhadap Return On Assets (ROA), Loan to Deposit Ratio (LDR) berpengaruh positif terhadap Return On Assets, Non Performing Loan (NPL) berpengaruh negatif terhadap Return On Assets (ROA), Biaya Operasional Pendapatan Operasional (BOPO) berpengaruh negative terhadap Return On Assets (ROA). Secara simultan Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), dan Biaya Operasional Pendapatan Operasional (BOPO) memiliki pengaruh positif terhadap Return On Assets (ROA) pada bank umum yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Kata kunci : Return On Assets, Rasio Keuangan.
Academic Information System on The Prince Jayakarta Junior High School Student Assessment System Haq, Fesa Asy Syifa Nurul; Muliati, Vika Febri; Rahman, Abdu; Zarlis, Muhammad; Darusalam, Ucuk; Siregar, Nurhayati
Jurnal Informatika Vol 12, No 2 (2025): October
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/inf.v12i2.26261

Abstract

Information technology has supported the development of quality school services throughout the world. However, there are still many schools that have not used it optimally, especially in Indonesia, for example at Prince Jayakarta Bekasi Middle School. As in general, schools only use Ms. Word and Ms. applications . Excel. This resulted in different assessment formats and errors when filling in grades into the report card format. The academic information system application developed in this study uses the PHP, HTML, and MySQL programming languages and is named SIAP, which means eighteen academic information systems. The purpose of making this application is so that students / parents of students can receive school assessment information in a precise, fast and accurate manner. Teachers can also use the facility to process student scores so that they are well integrated and summarized as data for the Principal to make policies. This application can be opened on any browser platform, making it easier for users to access it anywhere and anytime.
Perencanaan Audit Yang Tangkas Di Era-Normal Meningkatkan Risk-Based Audit Internal Berbasis Risiko Yanto, Deri; Siregar, Nurhayati; Widya, Ivania
Jurnal Ilmu Siber (JIS) Vol 3 No 1 (2024): JIS
Publisher : LPPM, Universitas Siber Asia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71089/jis.v3i1.416

Abstract

Setiap organisasi bisnis saat ini dihadapkan pada berbagai risiko bisnis berskala besar disebabkan oleh pandemi Covid-19 dan kebijakan pemerintah yang membatasi perusahaan arus bisnis. Arus bisnis dari hulu ke hilir terganggu akibat pandemi yang terjadi dan transisi pada masa normal baru yang berdampak kinerja organisasi, misalnya UMKM. Peran audit internal sangat besar diperlukan untuk memastikan bahwa kinerja operasional tetap berjalan efektif dan optimal di tengah ketidakpastian era normal baru. Akuntan sebagai internal auditor dengan konsep audit internal berbasis risiko harus merespon dan cepat memitigasi berbagai risiko yang mungkin terjadi sebagai upaya membantu manajemen. Konsep manajemen portofolio tangkas, yaitu perencanaan audit tangkas, dianggap relevan dalam Kondisi ini, pendekatan agile banyak dikaji sebagai solusi dalam memperbaiki internal kinerja audit. Perencanaan audit yang tangkas dianggap lebih fleksibel dan efektif daripada prosedur audit tradisional. Makalah ini memberikan solusi dalam meningkatkan risiko penilaian bagi auditor internal berupa penilaian risiko untuk memitigasi risiko di ketidakpastian usaha akibat pandemi, yang diterapkan di UMKM lokal dengan tujuan membantu dalam menilai risiko bisnis. Makalah ini disusun dengan menggunakan metode deskriptif kualitatif, dengan sumber referensi sekunder melalui literatur review dari sumber literatur terkait dan primer dengan metode wawancara. Hasil dari makalah ini merupakan gambaran efektivitas perencanaan audit tangkas dalam menilai risiko diperoleh dari analisis komparatif dengan prosedur audit tradisional dan analisis manfaat penerapan agile audit planning di UMKM. Makalah ini akan memberikan ikhtisar tentang keuntungan menerapkan perencanaan audit yang gesit dalam normal baru.
Co-Authors Abdul Aziz Daulay, Irma Sari Gilang Aryathama, Herianto Haq, Fesa Asy Syifa Nurul Melda Suryana Midayani Muhammad Zarlis, Muhammad Muliati, Vika Febri Pasaribu, Nazifah Marhani Puspita Sari, Silvia Waning Hiyun Rahman, Abdu Siregar, Lailan Aprina Ucuk Darusalam Widayanti, Ipuk Widya, Ivania Yanto, Deri