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All Journal Jurnal MD DZURRIYAT : Jurnal Pendidikan Islam Anak Usia Dini
Fatimah
Universitas Lambung Mangkurat
Religion Decision Sciences, Operations Research & Management Education Other

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PENGARUH KEBUTUHAN PRIBADI, KELEMAHAN LINGKUNGAN PENGENDALIAN INTERNAL DAN KARAKTER PEGAWAI TERHADAP INTENSI PENGGUNA ANGGARAN DI PEMERINTAH PROVINSI KALIMANTAN SELATAN Fendry Mappariza; Novita Weningtyas Respati; Fatimah
JURNAL MANAJEMEN DAKWAH Vol. 9 No. 1 (2023)
Publisher : UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jmd.2023.91.02

Abstract

The existence of indications of fraud on capital expenditure in the South Kalimantan provincial government is considered contrary to the decree of the governor of South Kalimantan number 188./44/0854/KUM/2020 regarding the appointment of Budget users of regional work units within the South Kalimantan provincial government for Fiscal Year 2021 regarding the duties, functions and powers of Budget users is evidence that budget users have not carried out their duties, functions and powers properly. This study was conducted to examine and analyze the influence of Personal Needs on the intention of Budget users on capital expenditure fraud. The effect of the weakness of the Local Government Internal control environment on the intention of Budget users on capital expenditure fraud. The influence of employee character on the intention of Budget users on capital expenditure fraud. This type of research is quantitative by survey method. The data analysis technique used is SEM-PLS with SmartPLS software. The population in this study is the official PA (budget users) of each SKPD South Kalimantan provincial government amounted to 165 with a sample of budget users in the Government of South Kalimantan. The result of this research is that personal needs influence the intention of budget users to commit fraud proved to be supported and accepted. The weakness of the internal control environment affects the intention of budget users commit fraud proved to be unsupported and rejected. Employee character affects the intention of budget users to commit fraud has been proven to be supported and accepted.
Analisis Anak Kelompok B Usia 5-6 Tahun dalam Menghubungkan Lambang Bilangan dengan Jumlah Benda pada Pembelajaran Matematika di PAUD Ibnu Ardi Annita; Fatimah; Nur Azizah Rahwa Wati; Nur Halisa; Patimatuz Zahra; Cheresty Anggreani; Fadilatul Fitria
DZURRIYAT : Jurnal Pendidikan Islam Anak Usia Dini Vol. 4 No. 2 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/dz.v4i2.9422

Abstract

Penelitian ini membahas kemampuan anak kelompok B usia 5-6 Tahun dalam menghubungkan lambang bilangan dengan jumlah benda pada pembelajaran matematika di PAUD Ibnu Ardi. Kajian ini disusun dengan pendekatan kualitatif deskriptif melalui observasi langsung dan wawancara guru kelas untuk menggambarkan capaian anak, kesulitan yang muncul, serta faktor yang memengaruhinya. Hasil analisis menunjukkan bahwa sebagian besar anak telah mampu menyebutkan urutan angka dasar, mengenali lambang bilangan 1-10, dan mencocokkan beberapa jumlah benda konkret dengan simbol angka yang sesuai, tetapi masih ada anak yang memerlukan bantuan untuk membedakan simbol yang mirip dan menghitung benda secara konsisten. Temuan ini menegaskan bahwa kemampuan numerasi awal tidak hanya bergantung pada hafalan, melainkan pada kualitas stimulasi, ketersediaan media konkret, dan keberlanjutan latihan di rumah. Karena itu, pembelajaran matematika di PAUD perlu dirancang lebih kontekstual bervariasi, dan dekat dengan dunia bermain anak agar penguasaan konsep bilangan berkembang lebih stabil dan bermakna.
Co-Authors Annita Cheresty Anggreani Fadilatul Fitria Fendry Mappariza Novita Weningtyas Respati Nur Azizah Rahwa Wati Nur Halisa Patimatuz Zahra