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All Journal Jurnal Ilmiah Al-Tsarwah Alauddin Journal of Mathematics Education (AJME) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Munawarah
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Mathematics Social Sciences

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Analisis Soal dalam Buku Teks Matematika Kelas VIII Edisi Revisi 2017 Terbitan Kemendikbud Berdasarkan Dimensi Kognitif TIMSS 2019 Nur Yuliany; Andi Halimah; Sabria; Munawarah; Sitti Zuhaerah Thalhah
Alauddin Journal of Mathematics Education Vol 5 No 1 (2023): MEI
Publisher : Department of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/ajme.v5i1.36946

Abstract

This study aims to describe the first semester and second semester competency test questions contained in the revised 2017 edition of the junior high school mathematics textbook based on the cognitive dimensions of TIMSS 2019. This type of research is descriptive research using a qualitative approach. The data source in this study is the first semester competency test questions and the second semester competency test contained in the 2017 revised edition of the SMP/MTs grade VIII mathematics textbook written by Abdur Rahman As'ari, Mohammad Tohir, Erik Valentino, Zainul Imron and Ibnu Taufiq entitled "Mathematics" SMP/MTs grade VIII. The data collection technique used in this study is to use the documentation method. The results of data analysis show that questions with the cognitive dimension of knowledge (knowing) dominate the number material which is characterized by the explicit presentation of the problem so that in the process of solving the problem without doing the analysis first. Then the problem with the cognitive dimension of applying dominates the geometry material which is characterized by the presentation of problems in the form of routine problems with the cognitive process of solving problems using concepts and presenting mathematical information into mathematical models, and problems with the cognitive dimension of reasoning dominate algebraic material which is the highest cognitive level and the presentation of the problem is in the form of non-routine problems.
ANALISIS IMPLEMENTASI PSAK NO.18 TENTANG DANA PENSIUN PADA PT POS INDONESIA KANTOR CABANG TACCIPI Adhe Irawan; Munawarah; Rini Idayanti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 4 (2026): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i4.3752

Abstract

Pengelolaan dana pensiun di PT Pos Indonesia Kantor Cabang Taccipi menjadi hal penting untuk menjamin hak dan kesejahteraan pegawai setelah memasuki masa pensiun. Selain itu, pengelolaan dana pensiun yang sesuai dengan ketentuan PSAK 18 diperlukan agar laporan keuangan dana pensiun lebih transparan, akuntabel, dan dapat dipercaya. Penelitian ini bertujuan untuk menganalisis implementasi PSAK No. 18 tentang akuntansi dan pelaporan dana pensiun serta mengkaji tingkat transparansi pengelolaan dana pensiun pada PT Pos Indonesia (Persero) Kantor Cabang Taccipi. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Lokasi penelitian dibatasi pada PT Pos Indonesia Kantor Cabang Taccipi. Hasil penelitian menunjukkan bahwa implementasi PSAK No. 18 tentang dana pensiun di PT Pos Indonesia (Persero) Kantor Cabang Taccipi masih terbatas. Hal ini disebabkan karena kantor cabang hanya berperan sebagai penyalur dana pensiun dari Taspen dan ASABRI, sehingga tidak melakukan pencatatan akuntansi secara penuh dan hanya menggunakan slip penarikan sebagai bukti transaksi. Meskipun demikian, transparansi pengelolaan dana pensiun telah berjalan dengan baik melalui penggunaan aplikasi ANDAL dan ASABRI serta sistem verifikasi wajah. Kondisi ini menunjukkan bahwa Kantor Cabang Taccipi hanya berfungsi sebagai perpanjangan tangan Taspen sehingga implementasi PSAK No. 18 tidak dapat diterapkan secara sepenuhnya
The Influence Of Profitability And Solvency On The Value Of Financial Companies Listed On The Indonesian Sharia Stock Index In 2018-2023 Sahri Muliani; Munawarah
Jurnal Ilmiah Al-Tsarwah Vol. 7 No. 2 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v7i2.10528

Abstract

This study aims to analyze the effect of profitability and solvency on firm value with firm size as an intervening variable in financial sector companies listed on the Indonesian Sharia Stock Index (ISSI) during the period 2018–2023. The type of research used is field research with a quantitative research method. The sample was determined using a saturated sampling method, which involves including the entire population in the sample. Hypothesis testing was conducted using the Smart-PLS application. The results of the study indicate that profitability does not have a direct effect on firm value but does have an indirect effect through firm size. Meanwhile, solvency has a direct effect on firm value but does not have an effect when mediated through firm size. These findings suggest that firm size plays an important role as a link between financial performance and perceived value in the eyes of investors. Overall, this study emphasizes the importance of integrated financial management in shaping growth strategies and sustainably enhancing company value.
Co-Authors Adhe Irawan Andi Halimah Rini Idayanti Sabria Sahri Muliani Sitti Zuhaerah Thalhah Yuliany, Nur