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All Journal An Nisa' Journal of Applied Taxation and Policy
Della Fadhilatunnisa
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Economics, Econometrics & Finance Social Sciences

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PERAN KELUARGA DALAM PENDAMPINGAN PROSES PEMBELAJARAN ANAK PADA MASA PANDEMI COVID-19 Raodahtul Jannah; Nur Rahmah Sari; Namla Elfa Syarianti; Della Fadhilatunnisa
AN-NISA : Jurnal Studi Gender dan Anak Vol 15, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Bone-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/annisa.v15i1.3546

Abstract

Pandemi covid-19 memberikan dampak yang cukup besar di Negara Indonesia khususnya di sektor pendidikan. Kebijakan social distancing yang dianggap sebagai solusi yang tepat untuk pencegahan penyebaran covid-19 ini mengubah sistem pembelajaran tatap muka menjadi sistem pembelajaran daring. Penelitian ini dilakukan untuk mengetahui bagaimana peran keluarga dalam pendampingan proses pembelajaran anak pada masa Pandemi Covid-19. Metode penelitian yang digunakan penulis dalam penelitian ini adalah penelitian deskriptif kualitatif. Data penelitian diperoleh dengan menggunakan kuesioner yang diberikan secara online melalui google form kepada 15 orang tua siswa Sekolah Dasar.  Hasil penelitian menunjukkan bahwa orang tua siswa belum bisa melakukan pendampingan pembelajaran anak di rumah secara maksimal. Orang tua siswa kesulitan dalam melaksanakan perannya sebagai pendidik bagi anaknya selayaknya seorang guru di sekolah.The Covid-19 pandemic has had a significant impact on Indonesia, especially the education sector. The social distancing policy, which is considered the right solution to prevent the spread of Covid-19, has changed the face to face learning system into an online learning system. This study was conducted to find out how the role of families in assisting children’s learning prosesses during the covid-19 pandemic. The research method used by the author in this research is descriptive qualitative research. The research data was obtained using a questionnaire given online via google form to 15 parents of elementary school students. The result showed that parents of students have not been able to optimally assist children’s learning at home. Parents of students find it difficult to carry out their role as educators for their children like a teacher at school.
The Dilemma of Auditors’ Professional Ethics in Enhancing Audit Effectiveness Nur Sakinah Irman; Sumarlin; Della Fadhilatunnisa
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : PT. Lontara Digitech Indonesia

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Abstract

This study examines the professional ethical dilemmas faced by internal auditors within the Internal Supervisory Unit (SPI) at UIN Alauddin Makassar and their impact on the effectiveness of internal audits. This research employs a qualitative method with a phenomenological approach, and data were collected through interviews. The findings reveal that the dual roles of auditors can actually create a positive synergy between academic responsibilities and internal audit functions. Auditors face negative stigma from auditees, who perceive them as "watchdogs" or faultfinders. Auditors reported no pressure from university leadership, as all matters are entrusted to SPI. However, when audit findings directly involve the leadership, there are instances where the leadership requests that such findings be omitted from the audit report. In addition, auditors experience ethical dilemmas when auditing auditees with whom they have personal relationships. The presence of SPI and the strict application of professional ethics have contributed to enhancing the effectiveness of audits.
Co-Authors Namla Elfa Syarianti Nur Rahmah Sari Nur Sakinah Irman Raodahtul Jannah Sumarlin